Neb. Admin. Code § 316-28-007 — Persons With More Than One Location

007.01 Where any manufacturer, wholesaler, or retailer con ducts business operations at more than one location and at the various locations manufactures and sells, or sells at wholesale or at retail any products, including by-products, subject to litter fee, such manufacturer, wholesaler, or retailer must calculate the litter fee on the total gross proceeds from all of the locations. Business operations are conducted at two or more locations by the same manufacturer, wholesaler, or retailer if the same person or persons own eighty percent or more of the businesses at each location. 007.02 The manufacturer, wholesaler, or retailer must submit an application to the Department of Revenue to file a combined litter fee return covering the business operations of two or more locations. Such application shall be made on forms provided by the Department of Revenue and in addition to other information shall set forth the business locations to be included in each combined litter fee return. Business locations may not be added to or deleted from the combined litter fee return without written application for such change and without the prior approval of the Department of Revenue. 007.03 Such combined litter fee returns shall be made for all reporting periods on forms provided by the Department of Revenue setting forth for each location reported on the combined return such information as may be required. All information requested must be completed as to each business location. Failure to comply will subject the taxpayer to the appropriate penalties provided by law. (Section 81-1559, R.S.Supp., 1993. May 14, 1994.)