Sales Factor; Sales of Tangible Personal Property in Nebraska

323.01 For tax years beginning or deemed to begin on or after January 1, 1997, gross receipts from sales of tangible personal property (TPP) (except as otherwise provided) are considered in Nebraska if the TPP is delivered or shipped to a purchaser in Nebraska regardless of the f.o.b. point, location where title transfers, or other conditions of sale. TPP is delivered or shipped to a purchaser in Nebraska when: 323.01A The recipient is located in Nebraska, even if the property is ordered from outside Nebraska; 323.01B The shipment terminates in Nebraska, even if the property is subsequently transported to another state; 323.01C The purchaser directs the taxpayer in Nebraska to deliver the TPP to the ultimate recipient in Nebraska; 323.01D The purchaser picks up the TPP at the seller's location within Nebraska unless the taxpayer can show that the destination is a location outside Nebraska; 323.01E A purchaser located in Nebraska picks up the TPP at the seller's location outside Nebraska, unless the taxpayer can show that the destination is a location outside Nebraska; or 323.01F The TPP being shipped by a seller from the state of origin to another state is diverted while enroute to a purchaser in Nebraska. 323.02 All mailing lists and prospect lists are considered TPP, even if the mailing or prospect list is delivered to the purchaser in an electronic format. Sales of mailing lists and prospect lists are considered in Nebraska under any of the circumstances in Reg‑24‑323.01. 323.03 Whether particular sales are attributable to Nebraska is determined on a transaction by transaction basis, not customer by customer, or contract by contract. (Neb. Rev. Stat. § 77-2734.14; and ABI v. Egr , 264 Neb. 574 (2002). December 27, 2015.)