The Warranty Clauses form, to have and to hold, subject to the terms, exceptions, and other provisions set out in this Assignment, the “assets” unto assignee, its successors and assigns, forever, however the assignments and conveyances made by this assignment are made without warranty.
Nebraska Warranty Clauses
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Multi-State
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US-OG-489
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Word;
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Section 2-314 - Implied warranty; merchantability; usage of trade (1) Unless excluded or modified (section 2-316), a warranty that the goods shall be merchantable is implied in a contract for their sale if the seller is a merchant with respect to goods of that kind.
Services are generally not taxable in Nebraska, with the following exceptions: Admissions to a location for purposes of amusement, entertainment or recreation. Pest control services. Building cleaning and maintenance. Installation or application of tangible personal property.
Nebraska Sales Tax Exemptions SaleDocumentation Required (in addition to the normal books and records of the retailer)Medicines & medical equipmentPrescription from health care professional (except insulin)NewspapersNonePolitical Campaign FundraisersNoneRepair laborNone9 more rows
Sales of warranties, guarantees, service agreements, and maintenance agreements are taxable when the items or property covered or services to be provided are taxable. Sales tax is due whether the agreement is sold with the item or sold separately.
The Basic Concepts: A warranty is a legally binding commitment forming part of the sales contract which assures the buyer that the product or service is free from defects. A warranty often provides for a specific remedy such as repair or replacement in the event the article or service fails to meet the warranty.
Charges for repair labor relating to the repair of a motor vehicle are not taxable PROVIDED such charges are separately stated on the customer's invoice. This does not apply to charges for motor vehicle painting labor which are taxable. Examples: Pulling a dent; applying body putty; or sanding body putty.
If your sale is taxable, the mandatory warranty is also taxable. The warranty is usually included in the price of the item sold, but you may show it as a separate charge on your invoice. If you do, that separate charge is taxable (provided the sale of the associated item is taxable).
(1) Any action to recover damages based on any alleged breach of warranty on improvements to real property or based on any alleged deficiency in the design, planning, supervision, or observation of construction, or construction of an improvement to real property, except improvements to real property subject to the ...