Percentage of Sales Method for Retailers to Determine Sales Subject to the Fee

008.01 The State Tax Commissioner may by regulation authorize particular types of retail businesses to report and pay the Nebraska Litter Fee based on a percentage of sales in lieu of separately accounting for sales subject to the fee. 008.02 Each type of retail business may submit to the State Tax Commissioner information that clearly defines the type of retail business and that shows the use of the percentage method will reasonably approximate the activity subject to the litter fee of that type of retail business. 008.03 The State Tax Commissioner, upon receipt of the information, may prepare a regulation to authorize the use of the percentage method. He or she shall designate a time and place for a hearing in order to give those concerned an opportunity to explain or answer questions concerning the information. 008.04 The State Tax Commissioner may then adopt a regulation for the particular type of retailer as defined in the regulation. (Section 81-1560.04, R.S.Supp., 1993. May 14, 1994.) Back to Top Resources Useful Links Legal Information IRS Information Motor Fuels Nebraska Lottery Charitable Gaming Contact Nebraska Department of Revenue PO Box 94818 Lincoln, NE 68509-4818 402-471-5729 800-742-7474 NE and IA Contact Us Other Locations Norfolk, NE North Platte, NE Omaha, NE © 2026 State of Nebraska Powered by Tyler Technologies Nebraska.gov Policies Login