Nebraska Sales Tax For Contractors
Description
How to fill out Nebraska Contractors Forms Package?
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FAQ
Option 3 contractors are consumers of all manufacturing machinery and equipment purchased and annexed by them. Option 3 contractors must pay tax on purchases of machinery and equipment even if the machinery and equipment will be used by a manufacturer.
A contractor who elects Option 1 is a retailer of building materials and fixtures purchased and annexed to real estate.
A contractor who elects Option 2 is the consumer of building materials and fixtures purchased and annexed to real estate.
Yes. You are required to collect sales tax on the total amount charged for the building materials. The charge for your contractor labor is not taxable, provided it is separately stated.
