Nebraska § 77-2705.02 - Direct payment permit; rights and duties of holder.
Full text of Nebraska Revised Statutes of Nebraska § 77-2705.02 — Direct payment permit; rights and duties of holder., with citation guidance and answers to common questions.
§ 77-2705.02. Direct payment permit; rights and duties of holder.
The holder of a direct payment permit shall provide a copy of the permit to each retailer who sells, leases, or rents to the permitholder. The retailer shall not collect sales and use taxes on any future sales, leases, or rentals to the permitholder until notified that the permit has been revoked or relinquished. The direct payment permit may not be used for purchases of motor vehicles. The permitholder shall pay all sales and use taxes even on sales for which a refund could be obtained.
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 77-2705.02
What does Revised Statutes of Nebraska § 77-2705.02 cover?
Section 77-2705.02 ("Direct payment permit; rights and duties of holder.") 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 § 77-2705.02?
A common citation format is "Revised Statutes of Nebraska § 77-2705.02" (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 § 77-2705.02 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.