{"data":{"id":"us-ne/neb.-rev.-stat.-13-326","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 13-326","heading":"Neb. Rev. Stat. § 13-326","body":"(1) All relevant provisions of the Nebraska Revenue Act of 1967, as amended, not inconsistent with sections 13-319 , 13-324 , and 13-325 , shall govern transactions, proceedings, and activities pursuant to any sales and use tax imposed by a county.\n\n(2) For the purposes of the sales and use tax imposed by a county, all retail sales, rentals, and leases, as defined and described in the Nebraska Revenue Act of 1967, are sourced as provided in sections 77-2703.01 to 77-2703.04 .","path":["NE Code","Chapter 13"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=13-326","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:21Z","sha256":"07d4db1ae8159927c84936e856dc70fa738fa2a1987edb865952e27fe74f1b46","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-13-325","next":"us-ne/neb.-rev.-stat.-13-327"},"notice":"GroundRules: Original legal text. Not legal advice."}