Sales, Use and International Tax Activity Update - April 2010

Download Your Way Out of Tax - Nebraska

Charges for Web site design and development by a Web site service provider are not taxable in Nebraska unless the design is transferred to the customer on tangible storage media.

The transaction is not a sale of tangible personal property when the design is transferred electronically to the customer or a third party hosting entity, or is retained by the service provider for hosting.

Further, Web site hosting is not taxable because it falls outside the statutorily enumerated services subject to tax.

The Revenue Ruling can be viewed on the Nebraska Department of Revenue Web site.

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