Neb. Admin. Code § 316-24-337 — Sales Factor; Sales Other Than Sales of Tangible Personal Property in Nebraska; Leasing Tangible Personal Property in Nebraska; Selling or Leasing Real Property in Nebraska

337.01 Lease, Rental, or Licensing of Tangible Personal Property. Gross receipts from the lease, rental, or licensing of tangible personal property are attributed to Nebraska to the extent the tangible personal property is located in Nebraska. 337.01A Tangible personal property is located in Nebraska to the extent the tangible personal property is physically present or used in Nebraska. 337.01B If the property is located within and outside Nebraska, the gross receipts are attributed to Nebraska in proportion to the percentage of time the property was located in Nebraska. 337.02 Sale, Lease, Rental, or Licensing of Real Property. Gross receipts from the sale, lease, rental, or licensing of real property are attributed to Nebraska if the real property is located in Nebraska. (Neb. Rev. Stat. § 77-2734.14. December 27, 2015.)