Griffith v. Drew's LLC

Nebraska Advance Sheets 508 290 NEBRASKA REPORTS The entire amount of Valpak’s payments to Direct Marketing was taxable under § 056.05A, because those payments consti- tuted purchases of labor and, in some cases, creative talent for work on advertising materials. The regulation speaks of taxes generally and does not differentiate between sales and use taxes. See id. However, it is well established that if an “item is purchased in Nebraska, the sales tax applies. If the item is pur- chased outside of Nebraska, the use tax applies.” See Interstate Printing Co. v. Department of Revenue, 236 Neb.…