Nebraska § 13-2609 - Tax Commissioner; duties; certain retailers and operators; reports required.
Full text of Nebraska Revised Statutes of Nebraska § 13-2609 — Tax Commissioner; duties; certain retailers and operators; reports required., with citation guidance and answers to common questions.
§ 13-2609. Tax Commissioner; duties; certain retailers and operators; reports required.
(1) If an application is approved, the Tax Commissioner shall:
(a) Audit or review audits of the approved convention and meeting center facility, sports arena facility, associated hotel, or nearby retailer to determine the state sales tax revenue collected by retailers and operators doing business at such facilities on sales at such facilities, state sales tax revenue collected on primary and secondary box office sales of admissions to such facilities, and state sales tax revenue collected by associated hotels and nearby retailers; and
(b) Certify annually the amount of state sales tax revenue collected by retailers and operators doing business at such facilities on sales at such facilities, state sales tax revenue collected on primary and secondary box office sales of admissions to such facilities, and state sales tax revenue collected by associated hotels and nearby retailers, to the State Treasurer.
(2) State sales tax revenue collected by retailers and operators that are not eligible facilities but are doing business at eligible facilities shall be reported on informational returns developed by the Department of Revenue and provided to any such retailers and operators by the eligible facility. The informational returns shall be submitted to the department by the retailer or operator by the twentieth day of the month following the month the sales taxes are collected. The Tax Commissioner shall use the data from the informational returns and sales tax returns of eligible facilities, associated hotels, and nearby retailers to determine the appropriate amount of state sales tax revenue.
(3) Changes made to the Convention Center Facility Financing Assistance Act by Laws 2007, LB 551, shall apply to state sales tax revenue collected commencing on July 1, 2006.
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 13-2609
What does Revised Statutes of Nebraska § 13-2609 cover?
Section 13-2609 ("Tax Commissioner; duties; certain retailers and operators; reports required.") is part of the Revised Statutes of Nebraska, the codified statutory law of Nebraska. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nebraska § 13-2609?
A common citation format is "Revised Statutes of Nebraska § 13-2609" (Nebraska). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nebraska law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nebraska official source linked on this page or consult a licensed Nebraska attorney.
How does Nebraska § 13-2609 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nebraska can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nebraska.