Nebraska: Labor Charges Amended.

A Nebraska sales and use tax regulation regarding labor charges has been amended to clarify that charges for installation and repair labor are taxable when the item being replaced is taxable. The definition of repair labor has also been clarified to include labor associated with “replacing a used, worn, or damaged item of tangible personal property.” (Reg. 1-082, Nebraska Department of Revenue, effective July 16, 2005)

Posted on December 6, 2005