SALT Report 2773 – On July 23, 2013, the Nebraska Department of Revenue submitted updated versions of their Streamlined Sales and Use Tax Agreement taxability matrix and certificate of compliance. The certificate of compliance was revised to reflect amendments to the SST Agreement that have been approved by the SST Governing Board through December 31, 2012.
Changes to the taxability matrix include:
- Digital audio-visual works, digital audio works, and digital books sold to users other than the end user, are now marked as taxable, and
- Two categories have been added for grooming and hygiene products for human use that meet the definition of “drug” with and without a prescription, and are marked as taxable
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