Sales Factor; Sales Other Than Sales of Tangible Personal Property in Nebraska; Sale Not Specifically Addressed

338.01 Sale Not Specifically Addressed. For sales other than sales of tangible personal property which are not specifically addressed in these regulations, the sales must be attributed to Nebraska so that they fairly represent the extent of the taxpayer's business activity in Nebraska. 338.01A If the buyer is an individual, the sale is deemed to have occurred at the buyer's billing address. 338.01B If the buyer is not an individual and the order is placed in the regular course of the buyer's business, the sale is deemed to have occurred in the state from which the order was placed. If the state from which the order was placed cannot be determined, the sale is deemed to have occurred at the buyer's billing address. (Neb. Rev. Stat. § 77-2734.14. December 27, 2015.)