{"data":{"id":"us-ne/neb.-rev.-stat.-81-1560.04","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 81-1560.04","heading":"Litter fee; taxable and nontaxable sales; calculation.","body":"In lieu of requiring each license holder to separately account for taxable and nontaxable sales under sections 81-1560.01 and 81-1560.02, the Tax Commissioner shall provide by rule and regulation that the tax imposed under section 81-1560.01 may be reported and paid based on a percentage of the sales for a particular type of business if the Tax Commissioner determines that the percentage reasonably approximates the taxable activity of the particular type of business.","path":["Chapter 81 - STATE ADMINISTRATIVE DEPARTMENTS"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=81-1560.04","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"05e0881944873117e589132dd611ff9bb57a1752c6ba07179a43d56013af581c","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-81-1560.03","next":"us-ne/neb.-rev.-stat.-81-1561"},"notice":"GroundRules: Original legal text. Not legal advice."}