Neb. Admin. Code § 316-21-009 — Payments That are not Subject to Income Tax Withholding

009.01 The income tax withholding requirement does not apply to wages paid to a Native American Indian who resides in Nebraska in Indian country, as defined in federal law, for services performed in Indian country in Nebraska. If the services are performed both in and outside Indian country in Nebraska, the allocation procedure in Reg-21-006.02 must be used or the employer must withhold from the entire amount of the wages. 009.02 The income tax withholding requirement does not apply to a Nebraska nonresident employee for services performed in more than one state who is exempted from Nebraska income tax by federal law covering certain railroad, motor carrier, and airline employees. 009.03 The income tax withholding requirement does not apply to nonresident members of the U.S. Uniformed Forces, or spouses of these servicemembers who are residents of the same state as the servicemember and are in Nebraska to accompany the servicemember. (Neb. Rev. Stat. § 77-2753, 49 U.S.C. 11502, & 14503, Oklahoma Tax Com'n v. Sac and Fox Nation , 508 U.S. 114 (1993), McClanahan v Arizona State Tax Comm'n , 411 U.S. 164 (1973), and Bryan v Itaska County, Minnesota , 426 U.S. 373 (1976). October 26, 2014.)