Nebraska § 77-2706.02 - Construction contractor; buyer-based exemption; appointment of purchasing agent; procedure; failure; client; apply for refund.
Full text of Nebraska Revised Statutes of Nebraska § 77-2706.02 — Construction contractor; buyer-based exemption; appointment of purchasing agent; procedure; failure; client; apply for refund., with citation guidance and answers to common questions.
§ 77-2706.02. Construction contractor; buyer-based exemption; appointment of purchasing agent; procedure; failure; client; apply for refund.
(1) This section applies on and after July 1, 2026.
(2) The appointment of purchasing agents shall be recognized for the purpose of permitting a construction contractor to purchase materials tax free based on the buyer-based exemption of the contractor's client for items that are physically annexed to the structure and which subsequently belong to the client who is eligible for the buyer-based exemption. The appointment of purchasing agents shall be in writing and occur prior to having any buyer-based tax-exempt items annexed to real estate in the construction, improvement, or repair. The contractor who has been appointed as a purchasing agent may purchase the materials tax free or may apply for a refund of or use as a credit against a future use tax liability the tax paid on inventory items annexed to real estate in the construction, improvement, or repair of a project that belongs to the client who is eligible for the buyer-based exemption.
(3) A client described in subsection (2) of this section which enters into a contract of construction, improvement, or repair with respect to buyer-based tax-exempt items annexed to real estate without first issuing a purchasing agent authorization to a construction contractor prior to such items being annexed to real estate in the project may apply to the Tax Commissioner for a refund of any sales and use tax paid by the contractor on such items physically annexed to real estate in the construction, improvement, or repair.
(4) For purposes of this section, client means a nonprofit entity.
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 77-2706.02
What does Revised Statutes of Nebraska § 77-2706.02 cover?
Section 77-2706.02 ("Construction contractor; buyer-based exemption; appointment of purchasing agent; procedure; failure; client; apply for refund.") 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 § 77-2706.02?
A common citation format is "Revised Statutes of Nebraska § 77-2706.02" (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 § 77-2706.02 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.