Nebraska taxation of computer software.

As of October 1, 2002 charges by a retailer for computer software training will be subject to Nebraska sales and use tax. This will include retailers who out-sources training. Previous to October 1st there was an exemption for software training but was repealed with L.B. 1085, Laws 2002. (Revenue Ruling No. 1-02-05, Nebraska Department of Revenue, September 30, 2002)

Posted on December 15, 2002