NE 28-02-1 Litter Fee 2002-09-30

Is there a fee to apply for a Nebraska litter fee permit, and who has to register?

Short answer: There is no application fee. Under Revenue Ruling 28-02-1, Laws 2002, Second Special Session, LB 32, Section 2 repealed the fee for manufacturers, wholesalers, and retailers applying for a litter fee permit, effective October 1, 2002. Every person doing business in Nebraska as a manufacturer, wholesaler, or retailer of the products listed in Litter Fee Regulation 28-001 must file a Nebraska Tax Application (Form 20) for each place of business located in Nebraska. Two fees remain: a $25 fee applies to the renewal or issuance of a permit that has been revoked or suspended by the Tax Commissioner, and a $50 fee applies for each successive revocation. This supersedes Litter Fee Regulation 28-004.01.

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This page answers the general question as of 2002. Ezel answers yours, under current Nebraska tax law, with citations.

Disclaimer: This is an official Revenue Ruling of the Nebraska Department of Revenue, a guidance document stating the Department's interpretation of how Nebraska tax law applies. Each Nebraska guidance document carries the notice that it 'is advisory in nature but is binding on the Nebraska Department of Revenue until amended.' Unlike a private letter ruling, a Revenue Ruling is a general statement of Department policy rather than advice to a single taxpayer, but it can be amended, superseded, or made obsolete by a later ruling or a change in statute or regulation, many rulings in this series have been rescinded or superseded, so confirm it is still in effect before relying on it. Nebraska's local option sales and use taxes are administered by the Department, not self-collected by home-rule cities. This summary is informational only and is not legal or tax advice. Consult a licensed Nebraska tax professional about your situation.

About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.

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Plain-English summary

Nebraska's litter fee is a small charge on manufacturers, wholesalers, and retailers of certain products, used to fund litter-reduction programs. Businesses subject to it need a litter fee permit. Nebraska's 2002 Second Special Session bill LB 32, Section 2 repealed the application fee for that permit, so beginning October 1, 2002, there is no charge to a manufacturer, wholesaler, or retailer for applying for or being issued a litter fee permit.

What you still must do. Every person doing business in Nebraska as a manufacturer, wholesaler, or retailer of the products listed in Litter Fee Regulation 28-001 must file a Nebraska Tax Application (Form 20) — one for each place of business in Nebraska.

The fees that remain. The application is free, but two revocation-related fees stay:

$25 for the renewal or issuance of a permit that has been revoked or suspended by the Tax Commissioner; and
$50 for each successive revocation.

This supersedes Litter Fee Regulation 28-004.01.

What this means for you

A manufacturer, wholesaler, or retailer of litter-fee products

If you handle products listed in Regulation 28-001, register with a Form 20 for each Nebraska location — at no application cost from October 1, 2002 forward.

A business whose litter fee permit was revoked or suspended

Reinstating it costs $25 to renew/reissue, and $50 for each successive revocation.

Common questions

Q: Does it cost anything to apply for a litter fee permit now?
A: No. The application fee was repealed effective October 1, 2002.

Q: Which businesses have to register?
A: Manufacturers, wholesalers, and retailers of the products listed in Litter Fee Regulation 28-001, filing a Form 20 for each Nebraska location.

Q: Are any litter-fee permit fees left?
A: Yes — $25 to renew or reissue a revoked/suspended permit, and $50 for each successive revocation.

Citations and references

Laws 2002, Second Special Session, LB 32, Section 2 — repealed the litter fee permit application fee, effective October 1, 2002.
Litter Fee Regulation 28-001 — lists the products whose manufacturers/wholesalers/retailers must register.
Form 20 — Nebraska Tax Application (filed per business location).
Litter Fee Regulation 28-004.01 — superseded by LB 32, Section 2.

Source

Original ruling text

Revenue Ruling 28-02-1
September 30, 2002
Litter Fee - Litter Fee Tax Application. BEGINNING OCTOBER 1, 2002, THERE IS NO CHARGE
TO THE MANUFACTURER, WHOLESALER OR RETAILER FOR THE APPLICATION FOR
OR ISSUANCE OF A LITTER FEE PERMIT.
Laws 2002, Second Special Session, LB 32, Section 2, repealed the fee for manufacturers,
wholesalers and retailers making application for a litter fee permit. Every person engaging in
business in Nebraska as a manufacturer, wholesaler or retailer of products listed in Regulation
28-001 must file a Nebraska Tax Application, Form 20, for each place of business located in
Nebraska.
A fee of twenty-five dollars ($25) applies to the renewal or issuance of a permit which has been
revoked or suspended by the Tax Commissioner. A fee of fifty dollars ($50) applies for each
successive revocation.
Litter Fee Regulation 28-004.01 is superseded by the provisions of Laws 2002,Second Special
Session, LB 32, Section 2.
APPROVED:

Mary Jane Egr
State Tax Commissioner
September 30, 2002

Nebraska Department of Revenue, P.O. Box 94818, Lincoln, Nebraska 68509-4818

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