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He was famous for his whining about it and making jokes during the show. He received several honors from the Academy for his body of work and his dedication to our military troops that he entertained all. Crosby wanted a younger star in the last one and chose Joan Collins. I love to watch these films, as I truly believe they are timeless. I can still hear my parents laughing. Marla Luckhardt is a Brentwood resident who works with several local senior care and advocacy groups.
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Discover the Power of Newspaper Advertising. For a free brochure call or email cecelia cnpa. Each tour includes a day in Cooperstown and guided tour, and then a free day in Manhattan hotel near Times Square multiple nights. Adults read content from newspaper media each week? This business is conducted by: An Indivdual. Signature of registrant: Jeanine Williams-Cook.
Information about postponements that are very short in duration or that occur close in time to the scheduled sale may not immediately be reflected in the telephone information or on the internet website.
The best way to verify postponement information is to attend the scheduled sale. There are three steps to exercising this right of purchase. The undersigned Trustee disclaims any liability for any incorrectness of the property address or other common designation, if any, shown herein.
If no street address or other common designation is shown, directions to the location of the property may be obtained by sending a written request to the beneficiary within 10 days of the date of first publication of this Notice of Sale.
If the sale is set aside for any reason, including if the Trustee is unable to convey title, the Purchaser at the sale shall be entitled only to a return of the monies paid to the Trustee. TS No. Hi-Lite Enterprises, Inc. CubeSmart reserves the right to refuse 2. Hi-Lite Janitorial any bid or cancel auction. Antioch Press 3. The launch Coach No. F The name of do business in this state, will be held by the business: Marchelle Chiffon LLC duly appointed trustee. Signature of registrant: for the total amount at the time of the Marchelle Pettiford, Manager.
This state- initial publication of the Notice of Sale ment was filed with the County Clerk of reasonably estimated to be set forth Contra Costa County on: February 26, below. This statement was filed this property lien, you should understand with the County Clerk of Contra Costa that there are risks involved in bidding at County on: February 16, by Deputy a trustee auction.
Placing No. If you File No. F The name of are the highest bidder at the auction, the business es : Slick Barber Shop you are or may be responsible for paying Located at: W 10th St In: Antioch, off all liens senior to the lien being aucCA , is hereby registered by the tioned off, before you can receive clear following owner: Brett Anthony Os- title to the property.
You are encouraged borne. This business is conducted by: An to investigate the existence, priority, and Individual. Signature of registrant: Brett A pany, either of which may charge you a Osborne. This statement was filed with fee for this information.
F The name of g of the California Civil Code. If you lowing owner: Elia Rodriguez Tapia. This wish to learn whether your sale date has business is conducted by: An Individual.
Kenneth J. Rivera 2. Dorothy J. Rivera Tabora Dr. Signature: Kenneth J. RIvera, Dorothy J. F The name of the business: 1. Sunshine Construction, Inc. Signature of registrant: Michelle Mor, Sec. F The name of the 26, April 2, 9, This business is conducted 1. The registrant 2. Cali Grip commenced to transact business under 3.
Santi Apparel the fictitious business name or names 4. Signature of regis5. VLethal trant: Lynette Torrez, Manager. This state6. VitalItem ment was filed with the County Clerk 7. This business is conducted No. The registrant 12, 19, 26, April 2, Signature of File No. F The name of the registrant: Linda Drobatz, Manager. Organization: California. File No.
This busi- February 10, Brentwood Press No. The 26, April 2, 9, Signature File No. This statement was filed with Located at: Olive Dr. The registrant Publish dates: March 5, commenced to transact business under 12, 19, 26, Services Corporation. The registrant File No. Signature of regis- Rd. This statement was filed with the dro Ochoa Ventura. Signature 26, F The name of of Organization: CA. This statement was dragon. Signature of registrant: Obed Rome12, 19, 26, April 2, This statement was filed.
Signature of registrant: William Goldstein, President. F The name of Incorporation: California. Signature of istered by the following owner s : Kitten registrant: Paul E. Stierwalt, President M. This business is conducted by: This statement was filed with the County An Individual. Signature of registrant: Kit Publish dates: March 12, 19, 26, ten M.
F The name of dates: March 19, 26, April 2, 9, The East Lakeshore Drive In: San Ramon, registrant commenced to transact busi- CA , is hereby registered by the folness under the fictitious business name lowing owner s : Bradley Gallagher.
Signature business is conducted by: An Individual. F The name of the by registered by the following owner s : business es : Haymaker Media, Bold 1. Rande Ross 2. The In: Discovery Bay, CA , is hereby registrant commenced to transact busi- registered by the following owner s : ness under the fictitious business name Brooke Denise Promnitz.
The regSignature of registrant: Rande Ross. This istrant commenced to transact business statement was filed with the County under the fictitious business name or Clerk of Contra Costa County on: Febru- names listed above on Signaary 19, by Deputy Clerk Expires ture of registrant: B. Graff Expires February April 2, This business is conducted by: An Individual. Signature of registrant: Robena Yasmin Ali. Richmond Ave. Signature of registrant: Melody Marigny-Owner.
This business is conducted. Lane, Cheryl Lane, deceased. The Petition for Probate requests that: James Lane be appointed as personal representative to administer the estate of the decedent.
The petition requests authority to administer the estate under the Independent Administration of Estates Act. This authority will allow the personal representative to take many actions without obtaining court approval.
Before taking certain very important actions, however, the personal representative will be required to give notice to interested persons unless they have waived notice or consented to the proposed action.
The independent administration authority will be granted unless an interested person files an objection to the petition and shows good cause why the court should not grant the authority. A hearing on the petition will be held in this court as follows: a. Date: April 1, Time: a. Dept: If you object to the granting of the petition, you should appear at the hearing and state your objections or file written objections with the court before the hearing.
Your appearance may be in person or by your attorney. If you are a creditor or a contingent creditor of the decedent, you must file your claim with the court and mail a copy to the personal representative appointed by the court within the later of either 1 four months from the date of first issuance of letters a general personal representative as defined in section 58 b of the California Probate Code, or 2 60 days from the date of mailing or personal delivery to you of a notice under section of the California Probate Code.
Other California statutes and legal authority may affect your rights as a creditor. You may want to consult with an attorney knowledgeable in California law.
You may examine the file kept by the court. If you are a person interested in the estate, you may file with the court a Request for Special Notice form DE of the filing of an inventory and appraisal of estate assets or of any petition or account as provided in Probate Code section A Request for Special Notice form is available from the court clerk. All right, title and interest conveyed to and now held by it under said Deed of Trust in the property situated in said County and state, and as more fully described in the attached legal description.
Accrued interest and additional advances, if any, will increase this figure prior to sale. It is possible that at the time of sale the opening bid may be less than the total indebtedness due. You will be bidding on a lien, not on the property itself. Placing the highest bid at a trustee auction does not automatically entitle you to free and clear ownership of the property. You should also be aware that the lien being auctioned off may be a junior lien.
If you are the highest bidder at the auction, you are or may be responsible for paying off all liens senior to the lien being auctioned off, before you can receive clear title to the property. If you consult either of these resources, you should be aware that the same lender may hold more than one mortgage or deed of trust on the property.
The law requires that information about trustee sale postponements be made available to you and to the public, as a courtesy to those not present at the sale.
First, 48 hours. Ocean Blvd. However, if you have received a discharge of the debt referenced herein in a bankruptcy proceeding, this is not an attempt to impose personal liability upon you for payment of that debt. In the event you have received a bankruptcy discharge, any action to enforce the debt will be taken against the property only.
Petitioner Jenny Avelar filed a petition with this court for a decree changing names as follows: Present Name: a. Anthony Edilberto Amador b. Christopher Ernesto Amador to Proposed Name: a. Anthony Edilberto Avelar b. Christopher Ernesto Avelar. Any person objecting to the name changes described above must file a written objection that includes the reasons for the objection at least two court days before the matter is scheduled to be heard and must appear at the hearing to show cause why the petition should not be granted.
If no written objection is timely filed, the court may grant the petition without a hearing. The address of the court is same as noted above. A copy of this Order to Show Cause shall be published at least once each week for four successive weeks prior to the date set for hearing on the petition in the following newspaper of general circulation, printed in this county: Brentwood Press - Oak Street, Brentwood Date: November 17, Judge of the Superior Court Brentwood Press No.
COURT ORDERS that all persons interested in this matter shall appear before this court at the hearing indicated below to show cause, if any, why the petition for change of name should not be granted. A copy of this Order to Show Cause shall be published at least once each week for four successive weeks prior to the date set for hearing on the petition in the following newspaper of general circulation, printed in this county: Brentwood Press Date: February 9, Judge of the Superior Court Brentwood Press No.
If you wish to learn whether your sale date has been postponed, and, if applicable, the rescheduled time and date for the sale of this property, you may call Axis Foreclosure Services at or visit this internet website www. First, 48 hours after the date of the trustee sale, you can call Axis Foreclosure Services at or visit this internet website website www.
Breeden Hotmail. Oakley Press No. Karla Guzman-Palacios. Celso Guzman. This business is conducted by: A General Partnership. Signature of registrant: Karla Guzman-Palacios. Petitioner Kook File No. This 2. Any person objecting to the barger, Owner. The address of the business: Action Dry Wall Located the court is same as noted above.
James Gordon McCormick 2. This business is conset for hearing on the petition in the fol- ducted by: An Individual. This business is confiled a petition with this court for a de- ducted by: An Individual.
The registrant cree changing names as follows: Pres- commenced to transact business under ent Name: a. Kuumba Tshombe the fictitious business name or names Mills b. Signature of Name: Kwam Tshombe Mills. THE registrant: Chris Chryssikos. This state-. TS Loan No. The undersigned Trustee disclaims any liability for any incorrectness of the street address and other common designation, if any, shown herein.
The beneficiary under said Deed of Trust heretofore executed and delivered to the undersigned a written Declaration of Default and Demand for Sale, and a written Notice of Default and Election to Sell. The undersigned caused said Notice of Default and Election to Sell to be recorded in the county where the real property is located and more than three months have elapsed since such recordation.
Placing the highest bid at a trustee auction does not automatically entitle you to free and clear ownership of the. We can help with all your legal publication needs! Deadline: Monday at p. Natalie Piol is a Discovery Bay mother of three and said her children have been waiting for this day. They are so happy to be in a classroom. We never wanted our kids not to be on campus, but for safety reasons because of the pandemic, we had to � and will always � follow the guidelines given us.
Ever since the beginning, everyone from the board to the teachers to the staff, we knew when we could bring the students back, we would bring them back. Seventh and eighth grades will return on March 29, after the. In a subsequent ruling, however, the planning commission disagreed.
With the move to the red tier, restrictions on a number of activities loosened. Restaurants, gyms, dance studios and museums may resume indoor operation in accordance with state health guidelines. Indoor retail stores and shopping malls may increase their maximum occupancy, and grocery stores may operate at full capacity. Small private gatherings may be held indoors, again in accordance with state health guidance.
And elementary and secondary schools can reopen for inperson learning without submitting a safety plan to CCHS.
He said the planning and transition have gone well, thanks to a dedicated staff and supportive community. Gina Mason of Discovery Bay is part of that community and said Discovery Bay Elementary has done a fantastic job welcoming her fourthand second-graders back to school. Not only was she back in school, but she had a different teacher, and even with. The vast majority of usage is by youth.
Kids are there all the time. These are not my rules. And now in the middle of the game, after I have spent quite a bit of money, they are trying to change the program by redefining what a youth center is.
County planning commission documents state that Diablo Valley Farms will feature extensive security, including a chain-link fence with razor wire; a coded facility entrance via a sliding gate, with a mounted security camera; and video surveillance of other aspects, including the cultivated product. The proposed non-cash facility is intended to be a microplant nursery, using two existing 10,squarefoot greenhouses. Plans call for the business to grow 4- to 6-inch seed-.
It was amazing. April Halverson said she was happy to have the burden of distance learning lifted from herself and her children. To view a slideshow, visit www. They would have full-out marijuana production facility potential.
If those are truly their only two complaints, I believe we have addressed their concerns as a good neighbor. Because the U. Among the others are two California variants, a Brazil variant and a South African variant. Increased transmissibility along with the potential for reinfection is driving concern over the Brazil variant, while the current crop of vaccines appear to be less effective against the South Africa variant.
It might be slightly more transmissible, but not nearly as much as the U. A lot of people are getting infected a second time with the Brazil variant.
While the other variants are circulating in the community at a low level, they are not impacting case rates or test positivity rates at this time. But there is concern that as restrictions ease and new, more highly transmissible variants emerge, another wave of infections could develop.
But have we gotten enough vaccine out to avoid that yet, or not? No one really knows. Rob Broocker brings 42 years of experience providing quality painting services and genuine customer care to each of his clients. Rob and his staff of highly skilled painters specialize in residential, commercial and multiunit projects and take pride in performing professional work at a competitive price. Every job � no matter how small � is handled with the highest standard of quality and service.
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They were. For some it was 6 months and for others, 12 months. Without the opportunity to forbear their mortgage payments many people would have lost their homes, through no fault of their own.
No one wanted to see a foreclosure crisis the likes of At first it was 2 weeks. Then it was 2 more weeks. Businesses started shutting down. Small service industries, and small local restaurants, just could not survive 10 weeks with zero income. They shuttered their doors forever. They were the first victims. Luckily, lenders began offering forbearances within the first couple of months. The upside is they made it very easy to qualify for the forbearance.
The downside is there was very little information about how the missed payments were to be repaid. For many, the payments were to be added to the end of their loan and the bank made that clear at the time of the original forbearance. For others, the Small Boats Monthly Coupon 01 payments have to be paid, in full, at the end of the forbearance period. For others, they truly do not know when they will be required to repay those missed payments. The key piece of information is that it does have to be repaid.
I have had so many people tell me that they were sure that the bank said they were just going to forgive the payments. That is not the case, for any forbearance plan. Forbearance, by definition, means to pay it later. There is no forgiveness in a forbearance plan. The only question is, when does it have to be repaid.
FFP allows you to put off making your mortgage payment until you make the decision to leave your home. At that time, the full amount must be repaid. This can be done through the sale of the home, or a refinance by your heirs, if you leave your home due to your death.
FFP allows you to make payments through out the life of the loan if you choose. You can pay a little each month, you can pay a couple of times a year, you can pay one time because you happen to come into some money, or you can never make a payment until such time as you leave your home.
The payments are simply added to the back of the loan to be paid at a later date � it is a forbearance. FFP also protects you against a downturn in the real estate markets. We all know real estate is cyclical and we see up cycles and down cycles. When you decide to leave your home, or if you pass away, during a time when values are down, if you owe more on your home than it is worth, you are never responsible for any deficit. FFP pays off your mortgage s first and foremost.
Obviously, that is a big boost to your cash flow right there. Whatever your current principal and interest payment is, you will now have that much more cash flow each month. I think most people would love to have that much more spendable income each and every month! FFP does require that you pay your property taxes and insurance, live in the home, and maintain the home.
We can, however, set up a plan to pay your property taxes and insurance for you depending on your equity position. If a tree falls on your house, repair it. You do not have to remodel your kitchen, or put in new flooring, or replace your landscaping, unless you choose to do so.
The tax must be collected whether they are sold to a client or to another printer. Printing aids are those plates or other materials that physically transfer the image to the paper or other materials. When the resale or exempt sale certificate or certificate of exemption for direct mail is accepted, the printer does not have to collect the tax.
The purchaser is responsible for the tax associated with the direct mail certificate. A certificate of exemption for direct mail remains in effect until it is revoked in writing by the purchaser, See Reg, Direct Mail ; or. The printer will collect tax based on the jurisdictions into which the direct mail will be delivered. See Reg, Direct Mail. Such plates and plate materials are not resold to the printer's customers and therefore, cannot be purchased by the printer tax-free for resale.
When the printing aids are sold to the customer before they are used, the printer may purchase the printing aids for resale. Unless there is a written agreement to the contrary, the printing aids will be considered sold before use when the printing aids are separately listed and priced on the printer's invoice to the customer. These materials and artwork include photographs, drawings, paintings, hand lettering, other artwork, photographic reproductions of such material, pasteups, mechanicals, or camera-ready copy.
Similar materials that are a part of the product delivered may also be purchased for resale. The taxable amount includes any amount for the original typing of the letter to be duplicated, and any customized information that will be automatically inserted into the letter. Charges for addressing for mailing by hand are exempt. Charges for painting signs, show cards, and posters are taxable whether the materials are furnished by the painter or by the customer. Paint is a building material and is taxed based on the contractor option selected by the painter.
Taxable transactions include sales of photographs or photostatic copies produced to special order for the customer, and also to charges for the making of photographs or photostatic copies when the materials used are furnished by the customer. Sales to the photographer, photofinisher, or producer of materials used or consumed in the process of making the photographs or photostatic copies, such as chemicals, trays, films, plates, proof paper, and cameras, which do not become an ingredient or component part of the item sold are taxable.
The tax also applies to charges by a photofinisher for tinting or coloring pictures. The sales tax shall be collected on the full amount charged the customer, which includes both materials and labor, regardless of the manner in which the customer is billed for such charges. Sales to the person repairing tires and tubes of articles, equipment and supplies used in performing such repair service are sales for final use or consumption and are taxable to the repairperson at the time of purchase.
Reg, Food and Food Ingredients. Tax exempt purchases of seed legumes, seed grasses, and seed grains for use in commercial agriculture do not need to be supported by a Nebraska Resale or Exempt Sale Certificate, Form 13, when the seller has other documentation to adequately support the exempt use of the products.
Commercial agriculture includes commercial production in greenhouses, nurseries, tree farms, and sod farms.
The crops can either be sold or used by the grower. Commercial agriculture does not include storage of crops off the farm or in commercial elevators.
Cattle, domestic sheep, swine, poultry, domestic goats, and bees are examples of exempt forms of animal life. Sales of game birds subject to permit and regulation by the Game and Parks Commission are also exempt from the sales tax. Purchases of these forms of animal life are taxable to the purchaser even when purchased for breeding purposes. See Reg, Animal Specialty Services, regarding the taxation of animal specialty services.
The sale of these items to be used either separately or mixed as a feed or a feed supplement is exempt from sales tax whether sold as a premix, concentrate, top dressing, or in raw form. Each purchaser claiming an exemption for water usage must provide the seller with a Nebraska Resale or Exempt Sale Certificate, Form 13, unless the water company has a formal classification of useage, as provided in Reg that is restricted to exempt uses and the useage by the purchaser is within the classification.
Reg Sewer and Water. Reg, Veterinarians and Veterinary Medicines. Sales of feed, feed supplements, veterinary medicines, and agricultural chemicals that can be used in the treatment or care of both food-producing animals and nonfood-producing animals are taxable unless supported by an exempt sale certificate. If property or services are purchased from a retailer in another state for use or consumption in the state of Nebraska and delivery is made in this state, such sale is taxable.
It is taxable even if the purchaser's order may specify that the goods are to be manufactured or procured by the seller at a point outside this state and shipped directly to the purchaser from the point of origin. When property or services are sold within this state and the seller is required as a condition of the sale to deliver it to a point outside the state, or to deliver it to a common or contract carrier for transportation to a point outside the state, the sales tax does not apply; provided, the property is not returned to a point within this state.
However, where property or services are delivered in this state, the sales tax applies, even if the buyer intends to transport the property out of this state. This includes those services which are sold by mutual companies. If the customer has a place of primary use in Nebraska, intrastate telecommunications services are taxable in Nebraska.
A prepaid calling service means the right to exclusively purchase telecommunications service that is paid for in advance that enables the origination of calls using an access number or authorization code, whether manually or electronically dialed, and whether delivered wireless or wireline.
The amount of the tax computed on the intrastate long distance charges must be indicated separately on the billing statement.
The federal telecommunications excise tax, the Nebraska service surcharge, the enhanced wireless service surcharge, the Nebraska telecommunications relay system surcharge , and the Nebraska Universal Service Fund surcharge are excluded from gross receipts for purposes of computing the sales tax. The tax on these telegrams must be remitted by the telegraph company.
The tax on these telephone calls must be remitted by the telephone company. A retailer of bundled transactions that include any telecommunications services, ancillary services, Internet access, or audio or video programming services may identify in its books and records the sales price of any nontaxable products and collect and remit tax on only the sales price of the taxable products in the bundle.
If the price attributable to the nontaxable products is not reasonably identifiable and verifiable, the entire charge for the bundled transaction is taxable. Reg, Bundled Transactions. Sales to purchasers listed in Reg Thus, there is tax due on all payments whether in the form of a minimum charge, a flat rate, or other billing method. Such usage cannot exceed ten percent of the total usage through the meter.
Sales to those purchasers enumerated in Reg This provision is not to be construed as relieving the consumer of liability for the applicable tax on any such usage. If the election is made to assume or absorb the tax, the vendor will remit the applicable tax directly to the Department of Revenue based upon the total charges made to the ultimate consumer. The receipts will not be factored to determine the proper amount of tax.
All billings to the ultimate consumer shall contain a statement to the effect that no tax is being collected from customers who are exempt or that the tax has been assumed or absorbed by the vendor for taxable customers. The total receipts will be factored to determine the proper amount of tax.
Reg, Records. See Reg Reg, Common and Contract Carrier Vehicles. Except as provided in Such retailers must enter on their books the cost of all such aircraft and pay the applicable tax on their purchase price of the aircraft. The cost of those aircraft taken from stock is to be reported on the applicable line of the Nebraska and Local Sales and Use Tax Return, Form Gross receipts shall mean the total amount valued in money, whether received in money or otherwise, realized by retailers from the use of aircraft for any purpose, including but not necessarily limited to, those purposes enumerated in In addition, the sale of repair parts or replacement materials for use on such rolling stock is not taxable.
Legislation has changed the renewal period for a certificate of exemption from three years to five years. Unless the motor vehicle, watercraft, or aircraft has been so qualified with the Nebraska Department of Revenue, it shall be presumed that such equipment is not a common or contract carrier for purposes of the sales and use tax exemption.
This presumption may be overcome by evidence that the equipment is predominantly used as a common or contract carrier. For purposes of determining this percentage, a one 1 year period of operation should be used.
All certificates expire on October 31, , and every three years thereafter. The renewal process is initiated by the Nebraska Department of Revenue. The certificate contains an exemption number assigned by the Nebraska Department of Revenue which must be used when making authorized exempt purchases.
A person holding a Common or Contract Carrier Certificate of Exemption is authorized to make exempt purchases under that certificate only as hereinafter set out:. EXAMPLE: The holder of a Common or Contract Carrier Certificate of Exemption is required to pay sales or use tax when purchasing office furnishings or when purchasing motor vehicles for use in delivering or picking up tangible personal property owned by that person or for transporting that person's personnel.
The burden of proving that sales or use tax is not due is upon the purchaser. Egr, Neb. The retailer seller has the burden of proving that a sale of tangible personal property or other transaction of a type subject to sales tax is an exempt transaction, unless the purchaser presents a signed certificate demonstrating that the purchase is by an exempt organization, for an exempt purpose, pursuant to a direct payment permit, or a certificate of exemption for direct mail.
See Reg, Exempt Sale Certificate. For example, understating charges for the taxable parts of a transaction while overstating charges for the nontaxable parts of the transaction will be ignored for purposes of the sales tax.
The purchaser carries the burden of proving the contrary. The credit is applied first against the amount of any use tax due this state.
Any unused portion of the credit is then applied against the amount of any use tax due a Nebraska municipality or county that levies a local sales tax. If the sales, use, excise, or similar tax properly paid to the foreign state or any of its political subdivisions, is equal to or exceeds the use tax imposed by Nebraska and its political subdivisions, use tax is not due Nebraska.
Any excess is not refundable nor may it be used as a credit against the use tax due on purchases of any other property or service. Use tax due in Nebraska cannot be extinguished through a tax exemption afforded on the same transaction by a foreign state. However, sales to institutions chartered or created under federal authority, but which are not directly operated and controlled by the U. Examples include, but are not limited to:. These diplomatic personnel are issued tax exemption identification cards by the U.
Department of State or the American Institute in Taiwan that indicate the specific taxes from which the person is exempt, and the monetary or other limits imposed on the use of the exemption. Diplomatic personnel with tax exemption identification cards must pay sales tax on all purchases that are beyond the scope of the tax exemption card or that are beyond the monetary or other limits of the card. Diplomatic personnel without the identification card must pay sales or use tax on all purchases.
United States, U. District of Columbia, F. This request shall state the purchaser's address and Nebraska identification number and the seller's address and Nebraska identification number and indicate when and where the seller's records are available for audit. The certificate or notice of tax due shall be mailed to the purchaser at his or her address as it appears in the letter requesting such certificate or notice.
Each successor to another retailer, when applying for a Sales Tax Permit, shall inform the Department of Revenue of the name and permit number of the previous owner. See Reg, Contractors. The amount charged for parts by an Option 1 contractor, or the total amount charged by an Option 1 contractor if charges for parts and labor are not separated, is taxable.
Parts, labor, additional charges, and deductibles will be taxed as described above in paragraphs Maintenance agreement shall include any such agreement whether or not the agreement requires additional payments for some or all of the parts or services provided under the agreement. Maintenance agreement shall include contracts or agreements designated as warranties, extended warranties, guarantees, service agreements, maintenance agreements, or any similar term.
In any subsequent court proceedings, the finding by the Department of Revenue that one or more of these conditions existed shall be for all purposes prima facie evidence of the taxpayer's intentions.
If the taxpayer desires to petition the Department of Revenue for a redetermination, he or she must do so in writing within ten 10 days after the service of notice in accordance with Reg Failure to file a petition for redetermination within ten 10 days shall cause the determination to become final.
In addition, the Department of Revenue need not reconsider the determination unless the taxpayer within the ten-day period provides security, in an amount determined by the Department of Revenue, to insure compliance with the law. If the taxpayer has not been in default in filing returns or in making payments in the past, he or she may furnish security to insure that he or she will file a return and pay the tax at the next regular filing date.
If the security is approved by the Department of Revenue, the payment of taxes will not be enforced until the expiration of the usual time period. Business locations may not be added to or deleted from the combined sales tax return without written application and the prior approval of the Department.
Failure to comply will cause the retailer to be subject to penalties. Payments must also be made electronically. Cattle, sheep, swine, mink, chinchillas, poultry, goats, game birds subject to permit and regulation by the Game and Parks Commission, and bees are examples of food-producing or pelt-producing animal life. Charges for professional services provided by veterinarians and veterinary clinics are not taxable. The veterinarian or veterinary clinic will remit to the state the difference between the sales tax collected from the customer and the sales tax previously paid by the veterinarian or veterinary clinic on those items.
Therefore, machinery and equipment purchased by veterinarians and veterinary clinics to be used in their veterinary practice are not exempt under Reg, Agricultural Machinery and Equipment Refund.
Depositions, bills of exceptions, and transcripts or copies of depositions, bills of exceptions, and transcripts prepared and sold by anyone other than a court reporter are taxable. A power of attorney for health care, under Neb. The seller of the prepaid satellite service does not have to furnish the satellite service for the sale to be subject to tax.
Purchases of materials for these purposes are taxable. Labor on annexed property, fixtures, or real estate is contractor labor and is generally exempt. Production labor is labor used for producing, fabricating, processing, printing, or imprinting tangible personal property for consumers during which the tangible personal property is created, transformed, or reduced to a different state, quality, form, property, or thing. Transformation may occur by hand, machine, art, chemical action, or natural means.
The property may be furnished by the person performing the labor; furnished directly by the consumer; or furnished indirectly through the consumer arranging for delivery of the property by a third party. Assembly labor is the labor involved in collecting or gathering together the various parts and placing them in their proper relationship to each other to constitute a piece of machinery, equipment, or other tangible personal property.
Repair labor is defined as the labor involved in restoring to essentially its original form and condition or replacing a used, worn, or damaged item of tangible personal property.
Repair labor includes replacing a component or subassembly of an item with a substantially similar component or subassembly. Repair labor does not include making repair parts for another person who is making the repair.
Installation labor is defined as the labor involved in placing a piece of machinery, equipment, or other tangible personal property that is already assembled in a position where it will reasonably accomplish the purposes for which it was intended. Taxable charges for labor performed on tangible personal property are taxable regardless of whether they are separately stated on the same sales invoice or are separately invoiced.
Charges for otherwise exempt labor performed on tangible personal property are not taxable; provided, these charges are separately stated on the same sales invoice or are separately invoiced, and such separate statement is not used as a means of avoiding the imposition of the tax upon the actual sales price of the tangible personal property.
Retail sales of alcoholic beverages are taxable, whether sold packaged or sold by the drink. Prepared food means:. Eating utensils include, but are not limited to, plates, knives, forks, spoons, glasses, cups, napkins, or straws. Plates do not include a container or packaging used to transport the food. The good faith estimate must be reviewed after three months of operation and adjusted, if appropriate.
A single percentage should be calculated for all of the retailer's locations in the state. If the transaction is for less than four servings, or the retailer does not maintain adequate records of these sales, sales tax must be collected on these food sales.
Examples include, but are not limited to paper napkins, place mats, straws, plastic utensils, and paper cups. Sales and use tax is not applied to charges for announcers, coat check services, ushers, or other persons not connected with preparing or serving of prepared food or alcoholic beverages if the charges for these services are separately stated on the invoice and the type of service is adequately described.
Reg, Educational Institutions. The organizations may purchase prepared food or alcoholic beverages for these functions for resale. Any amount paid by an employee for the prepared food is subject to sales tax. Examples of concession sales include sales made at athletic events, concerts, movies, plays, amusement parks, fairs, and golf courses.
Retailers who do not separately state the sales tax will determine their taxable receipts using the procedure set out in Reg Including the tax in the sales price does not exempt the concession retailer from reporting and remitting the applicable sales tax on the gross receipts from those sales.
Industrial or agricultural waste shall mean any liquid, gaseous, or solid waste substance resulting from any process of industry, manufacture, including the generation of electricity, trade or business, or from the development, processing, or recovery of any paper or wood which is capable of polluting the air or waters of this state. If DEQ finds that the facility, a portion of a facility, or single location with multiple facilities is designed and operated primarily for control, capture, or removal of industrial or agricultural waste from the air or water and is suitable, reasonably adequate, and meets the intent and purposes of the Environmental Protection Act, DEQ shall notify the owner of the facility in writing of its findings.
The necessary forms can be obtained from the Department of Revenue. The application for a refund must be filed separate from any other application, return, or protest and must be accompanied by:. DEQ shall determine whether or not industrial or agricultural pollution control exists and the Department of Revenue shall determine the amount of sales and use tax to be refunded. The Department of Revenue may not abridge the authority of DEQ to determine whether or not industrial or agricultural pollution control exists.
Any person aggrieved by action taken with respect to the determination of the amount of a refund under the Air and Water Pollution Control Tax Refund Act may appeal from the findings and order of the Tax Commissioner in the manner and form and within the time provided by sections to , of the Nebraska Revised Statutes. Charges for training that are paid to a person other than the retailer of the software are exempt. Software does not include data such as mailing lists, even when in machine-readable form, or charges for converting data into machine-usable form.
For the taxability of lists see Reg, Documents. Legislation has expanded this exemption to include wood and corn in these energy sources and to exempt all of these energy sources when purchased to compress natural gas for use as vehicle fuel; operative January 1, Processing includes grain drying and feed grinding in a commercial facility, and the freezing of food products.
Processing or manufacturing does not include repairing property, building erection, cold storage of food products, or the preparation of food for immediate consumption. Refining includes the extraction of gas and petroleum products. The crops or animal life can either be sold or used by the grower. Commercial agriculture includes commercial production in greenhouses, nurseries, tree farms, sod farms, and feedlots.
Commercial agriculture does not include storage of crops off the farm or in commercial elevators, or animal life in stockyards or sale barns. Energy consumed by on-farm grain storage and processing is considered to be consumed in farming. Energy consumed in heating, cooling, or lighting that portion of the facility directly used in processing, manufacturing, refining, irrigation, or farming, is considered to be for a qualified use.
If the purchaser properly determines that more than 50 percent of the energy charge through a single meter is consumed for a qualified use, the entire billing for that meter is exempt from the sales and use tax.
However, if the purchaser determines that 50 percent or less of the energy charge through a single meter is consumed for a qualified use, he or she cannot issue an exempt certificate on that meter billing. The entire charge qualified and nonqualified use is taxable. New customers may project their anticipated consumption.
This fuel may qualify for exemption under paragraph Such sales do not need to be supported by a certificate of exemption when the quantity purchased and the other records maintained by the seller support such exempt sale.
If the vendor elects to assume or absorb the tax, the utility vendor will remit the applicable tax directly to the Department of Revenue based upon the total charges made to the ultimate consumer. All billings to the ultimate consumer shall contain a statement to the effect that no tax is being collected for customers who are exempt or that the tax has been assumed or absorbed by the vendor for taxable customers. The gross receipts will be factored to determine the proper amount of tax. Some nonprofit organizations are exempt from payment of the Nebraska sales and use tax on purchases to the extent described in subsections Purchases made by these organizations are exempt only after the organization has applied for and received a Nebraska Exempt Organization Certificate of Exemption from the Nebraska Department of Revenue Department.
Religious organizations are discussed in Reg, Religious Organizations; and educational institutions are discussed in Reg, Educational Institutions. All other nonprofit organizations are not exempt and must pay sales or use tax. The following nonprofit organizations are exempt from paying sales and use taxes to the extent indicated. Any purchases by the nonprofit organization for use at facilities not included in the license, or for any other activities are not exempt from the Nebraska sales and use tax.
Any purchases by the nonprofit organization for use at the activities or facilities not included in the license or certification, or for any other activities, are not exempt from the Nebraska sales and use tax. Exemptions are granted to nonprofit organizations listed under Reg In those instances where licensure or certification is a requirement, the Department will contact the state agency responsible for issuing the license to confirm that the license or certification was issued.
Nonprofit organizations approved for exemption from payment of sales or use tax are issued a Nebraska Exempt Organization Certificate of Exemption.
Section B of this certificate, or an approved substitute form, must be completed in accordance with Reg, Exempt Sale Certificate. Affiliated or subsidiary organizations cannot make tax exempt purchases using an exempt nonprofit organization's exemption certificate, even if they are operating in support of or under the guidance of the exempt organization.
The affiliated or subsidiary organization must apply for its own exemption certificate. The affiliated or subsidiary organization may or may not qualify for its own exemption certificate.
For these purchases to be tax exempt, the person must donate the funds to the nonprofit organization, and the nonprofit organization must make the purchase. Any person who removes property from inventory that was originally purchased sales tax exempt with a resale certificate, and donates the property to an exempt nonprofit organization, must remit use tax on the property donated. If the exempt nonprofit organization does not issue the contractor a Purchasing Agent Appointment, Form 17, prior to the building materials being annexed to real estate, the exempt nonprofit organization may apply to the Department for a refund of any sales or use tax paid by the contractor on building materials annexed to real estate in the project.
But, if it was not licensed or certified at the time of the purchase, the nonprofit organization must pay sales tax or remit use tax, and cannot issue either a Purchasing Agent Appointment, Form 17, or a Resale or Exempt Sale Certificate, Form 13, to any contractor relating to purchases of building materials for construction or repair performed before licensing or certification.
When the nonprofit organization becomes licensed or certified upon completion of the project, it may apply for a refund of the sales tax paid or collected, or the use tax remitted by any contractor on building materials necessary to open the facility and qualify for the license or certification. When the nonprofit organization becomes licensed or certified upon completion of the project, it may apply for a refund of the sales or use tax paid on the equipment, furnishings, or supplies necessary to open the facility and qualify for the license or certification.
Even an organization exempt from paying sales and use tax under this regulation, is required to collect sales tax on its taxable sales of property and services to the general public or to the members of the organization. Examples include: prepared food, Reg, Food Service ; copies of records, Reg, Documents ; and admissions, Reg, Admissions. This certificate, or an approved substitute form, must be issued in accordance with Reg, Sale for Resale-Resale Certificate.
Affiliated or subsidiary organizations, for example, separately organized day care centers, youth groups, or vacation bible schools, cannot make tax exempt purchases using an exempt nonprofit religious organization's exemption certificate, even if they are operating in support of or under the guidance of the exempt organization.
For these purchases to be tax exempt, the person must donate the funds to the nonprofit religious organization, and the nonprofit religious organization must make the purchase. Any person who removes property from inventory that was originally purchased sales tax exempt with a resale certificate, and donates the property to an exempt nonprofit religious organization, must remit use tax on the property donated. If the exempt nonprofit religious organization does not issue the contractor a Purchasing Agent Appointment, Form 17, prior to the building materials being annexed to real estate, the exempt nonprofit religious organization may apply to the Department for a refund of any sales or use tax paid by the contractor on building materials annexed to real estate in the project.
The specific tenets of a particular religion will not be compared or considered by the Department when reviewing an application for tax exempt status. A mere restatement of the applicant's corporate charter or a statement of its proposed activities will not suffice. No single criterion is controlling when making a determination of tax exempt status.
These criteria include:. In these instances, the applicant may not satisfy all of the criteria set out above. A nonprofit religious organization may make the following sales exempt from sales tax. The activity is a function of the nonprofit religious organization if it is primarily for the members of the organization. Reg, Sale for Resale-Resale Certificate. This certificate, or an approved substitute form, must be issued in accordance with Reg, Exempt Sale Certificate. These include, but are not limited to:.
In instances where approval or accreditation is a requirement for an educational institution, the Nebraska Department of Education may be contacted to confirm the approval or accreditation. Educational institutions approved for exemption from payment of sales and use tax are issued a Nebraska Exempt Organization Certificate of Exemption. Affiliated or subsidiary organizations, including student organizations or parent-teacher-student organizations, cannot make tax exempt purchases using an exempt educational institution's certificate of exemption, even if they are operating in support of or under the guidance of the educational institution.
For these purchases to be tax exempt, the person must donate the funds to the educational institution, and the educational institution must make the purchase. Any person who removes property from inventory that was originally purchased sales tax exempt with a resale certificate, and donates the property to an exempt educational institution, must remit use tax on the property donated.
If the exempt nonprofit educational institution does not issue the contractor a Purchasing Agent Appointment, Form 17, prior to the building materials being annexed to real estate, the exempt nonprofit educational institution may apply to the Department for a refund of any sales or use tax paid by the contractor on building materials annexed to real estate in the project.
But, if it was not accredited or located in Nebraska at the time of the purchase, the private, nonprofit, postsecondary educational institution must pay sales tax or remit use tax, and cannot issue either a Purchasing Agent Appointment, Form 17, or a Resale or Exempt Sale Certificate, Form 13, to any contractor relating to purchases of building materials for construction or repair performed before approval or accreditation.
When the private, nonprofit, postsecondary educational institution becomes accredited and located in Nebraska upon completion of the project, it may apply for a refund of the sales tax paid or collected, or the use tax remitted by any contractor on building materials necessary to open the facility and qualify for the approval or accreditation.
When the educational institution becomes accredited and located in Nebraska upon completion of the project, it may apply for a refund of the sales or use tax paid on the equipment, furnishings, or supplies necessary to open the facility and qualify for the license or certification.
This certificate , or an approved substitute form, must be issued in accordance with Reg, Sale for Resale-Resale Certificate. Public educational institutions are discussed in Reg, Educational Institutions. Governmental units that are not exempt from sales and use tax include, but are not limited to:. These organizations include, but are not limited to:.
If any of the members are not exempt, then the organization is not exempt for any of its purchases. Except for the State of Nebraska, if the exempt governmental unit does not issue the contractor a Purchasing Agent Appointment, Form 17, prior to the building materials being annexed to real estate, the exempt governmental unit may apply to the Department for a refund of any sales or use tax paid by the contractor on building materials annexed to real estate in the project.
The governmental unit will pay sales tax or remit use tax the same as any privately-owned utility company. Any charges made between departments for simultaneous and continuous use of property are exempt from sales tax. C section Legislation has excluded tractor models that are not certified for sale in Nebraska from this exemption, operative July 19, Legislation has also expanded this exemption to include all repair and replacement parts for agricultural machinery and equipment; operative October 1, The crops or animal life can either be sold or used by the grower to produce other products for sale.
Commercial agriculture does not include storage of products off the farm or in commercial elevators, or animal life in stockyards or sale barns. The purchase may occur by sale, conditional sale, sale at auction, or a lease or rental for thirty days or more. If any of the criteria are not met, the purchaser is not entitled to an exemption:.
Charges for labor to repair agricultural machinery and equipment are not taxable provided the charges are separately itemized on the billing invoice. The manufacturing processes of rotational molding, extrusion, compression molding, or blow molding do not qualify as injection molding. The process can include operations which blank, punch, bend, iron, redress, emboss, flange, trim, or otherwise shape the metal.
The exemption does not apply to the purchase of raw materials or individual parts which will be fabricated into a mold, die, or pattern where the fabricator is considered the final consumer of the mold, die, or pattern. Every motorboat dealer in Nebraska is required to obtain a sales tax permit for each place of business in this state even though they make no sales other than sales of motorboats. If the purchaser retains such motorboat in this state and does not register it for operation within thirty days of the purchase date, the tax shall be paid immediately to the county treasurer or other county official.
The selling price also includes charges for accessories, and service and maintenance agreements unless such charges are separately invoiced. When these charges are separately invoiced the dealer or seller collects and remits sales tax on these charges. Any purchaser, or agent thereof, who fraudulently signs a Form 6MB with the intention to avoid payment of the tax may, in addition to the above penalty, be found guilty of a class IV misdemeanor.
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