On April 2, 2010, an updated sales and use tax checklist for construction contractors was released by the Nebraska Department of Revenue. The checklist describes the forms and the processes by which option 1, 2 and 3 contractors pay or collect sales tax on building materials and fixtures. The tax status of purchases by contractors of certain services and tangible personal property is also described on the checklist. (Construction Contractor Taxability Check List, Nebraska Department of Revenue, February 2010, released April 2, 2010)