42-5034

42-5034. Determination of place of business
for distribution of tax monies

A. For the purpose of determining the location of a business for purposes of this
chapter, a taxpayer shall be deemed to be engaged in business as classified under:

1. Section 42-5062, at the location where the transportation begins.

2. Section 42-5072, at the location where the oil, natural gas, limestone, sand,
gravel or nonmetalliferous mineral product is extracted, mined, quarried or pumped.

3. Section 42-5063, at the location where the electricity, gas or water is
delivered to the consumer.

4. Section 42-5064, at the location from which the messages or conversations by
telephone or messages by telegraph are transmitted.

5. Section 42-5067, at the location where the oil or artificial or natural gas is
delivered to the consumer.

6. Section 42-5074, in the case of dining cars, and section 42-5068, in each county
or Indian reservation in which such cars are operated in the same proportion that the
mileage of railroads in each county over which the cars are operated bears to the total
mileage of railroads in the state over which the cars are operated.

7. Section 42-5065, at the location where the newspaper, magazine or other
periodical or publication is published.

8. Section 42-5066, at the location where the job printing, engraving, embossing or
copying is done.

9. Section 42-5061 and section 42-5352, subsection A, at the location where the
sale is made.

10. Section 42-5074, except in the case of dining cars, in the county or Indian
reservation where the restaurants, dining rooms, lunchrooms, lunchstands, soda fountains
or similar establishments where articles of food or drink are sold for consumption on the
premises are located.

11. Sections 42-5069, 42-5070, 42-5071 and 42-5073, at the location where the
businesses therein enumerated are located or conducted.

B. For the purpose of determining a county's proportion of use tax on the use or
consumption of tangible personal property purchased from a utility business, the taxpayer
is considered to be located in the county where the tangible personal property is used or
consumed.

C. Except as provided in this section, if a taxpayer is engaged in business in
locations in more than one county or in locations both in and outside Indian
reservations, the business in which the taxpayer is engaged in each location shall be
determined by the department, and each respective county and reservation shall be
entitled to distribution of their share of taxes on the basis of the business engaged in
by such taxpayer in that county.