42-5155

42-5155. Levy of tax; tax rate; purchaser's
liability

(Caution: 1998 Prop. 105 may apply)

A. There is levied and imposed an excise tax on the storage, use or consumption in
this state of tangible personal property purchased from a retailer or utility business,
as a percentage of the sales price. A manufactured building purchased outside this state
and set up in this state is subject to tax under this section and in this case the
percentage is sixty-five per cent of the sales price.

B. The tax imposed by this section applies to any purchaser which purchased
tangible personal property for resale but subsequently uses or consumes the property.

C. The tax rate shall equal the rate of tax prescribed by section 42-5010,
subsection A as applied to retailers and utility businesses according to the respective
classification under articles 1 and 2 of this chapter for the same type of transaction or
business activity.

D. In addition to the rate prescribed by subsection C of this section, if approved
by the qualified electors voting at a statewide general election, an additional rate
increment of six-tenths of one per cent is imposed and shall be collected through June
30, 2021. The taxpayer shall pay taxes pursuant to this subsection at the same time and
in the same manner as under subsection C of this section. The department shall separately
account for the revenues collected with respect to the rate imposed pursuant to this
subsection, and the state treasurer shall pay all of those revenues in the manner
prescribed by section 42-5029, subsection E.

E. Every person storing, using or consuming in this state tangible personal
property purchased from a retailer or utility business is liable for the tax. The
person's liability is not extinguished until the tax has been paid to this state.

F. A receipt from a retailer or utility business that maintains a place of business
in this state or from a retailer or utility business that is authorized by the department
to collect the tax, under such rules as it may prescribe, and that is for the purposes of
this article regarded as a retailer or utility business maintaining a place of business
in this state, given to the purchaser as provided in section 42-5161 is sufficient to
relieve the purchaser from further liability for the tax to which the receipt refers.