Fertilizer Taxes – NE

Date: 12 Jan 2009 | posted in: environment | 0 Facebooktwittergoogle_plusredditpinterestmail

Nebraska State Statutes 77-4401

77-4401. Commercial fertilizer; fee; amount; collection; refund. (1) Through December 31, 1996, there shall be imposed a fee of four dollars per ton upon the gross tonnage of all sales, use, or other consumption in this state of commercial fertilizers, and commencing January 1, 1997, through December 31, 2000, there shall be imposed a fee of one dollar per ton upon such gross tonnage. The fee shall be paid by the purchaser of the commercial fertilizer. Any commercial fertilizer subject to the sales and use tax pursuant to the Nebraska Revenue Act of 1967 shall be exempt from the fee imposed by this section. For purposes of this section, the definitions found in section 81-2,162.02 shall apply.

(2)The fee imposed by this section shall be collected by the seller and remitted to the Department of Revenue for credit to the Ethanol Production Incentive Cash Fund through December 31, 1996, and to the Natural Resources Enhancement Fund on and after January 1, 1997, based on the gross tonnage of commercial fertilizers sold during the preceding period. Payment of the fee shall be accompanied by a report setting forth the gross tonnage of commercial fertilizers sold by the seller. The report shall be on a form prescribed by the Department of Revenue and shall include such other information as the Tax Commissioner deems necessary. The provisions of the Nebraska Revenue Act of 1967 applicable to sales and use taxes shall apply to imposition of the fee.

(3) For purposes of this section, gross tonnage shall not include water and other carriers added by the retail seller of the fertilizer and shall not include sales of packages of fertilizers containing ten pounds or less.

(4) Any person who purchased commercial fertilizer prior to May 1, 1993, and paid a fee greater than three dollars per ton shall be entitled to a refund of the amount paid in excess of three dollars per ton.

(5) The Tax Commissioner shall adopt and promulgate rules and regulations to carry out this section.

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