The Nebraska Department of Revenue has amended three sales and use tax regulations dealing with contractors. Effective February 22, 2009, non-resident contractors only need to register contracts with the Department if the total contract price or compensation is greater than $10,000. Additionally, no bonds or other securities need to be executed and filed for contracts of $10,000 or less. Finally, contractors who have chosen Option 1 as their method of determining tax due on building materials are only required to collect tax from their customers on the separately stated selling price of the building materials. (Sales and Use Tax Regulations 8-003, 8-004, and 9-009, Nebraska Department of Revenue, effective February 22, 2009)