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What is an Option 2 contractor in Nebraska?

Contractor is any person who repairs property annexed to real estate, who annexes building materials and fixtures to real estate, or who arranges for such annexation. A contractor who elects Option 2 is the consumer of building materials and fixtures purchased and annexed to real estate.

Is installation labor taxable in Nebraska?

Charges for production and assembly labor are taxable. Charges for repair and installation labor are taxable when the property being repaired, replaced, or installed is taxable. See Sales and Use Tax Regulation 1-082, Labor Charges.

What services are not taxable in Nebraska?

Services in Nebraska are generally not taxable. However if the service you provide includes creating or manufacturing a product, you may have to deal with the sales tax on products. Tangible products (also referred to as tangible personal property) are taxable in Nebraska, with a few exemptions.

Is installation labor taxable in Iowa?

When services are performed on or connected with new construction, reconstruction, alteration, expansion, or remodeling of a building or structure, they are exempt from sales and use tax. Repair services remain taxable. For more information, see our Iowa Contractors Guide.

Do I need a roofing license in Nebraska?

In Nebraska, its the law to get a license. Anyone who wants to get paid for construction work has to apply for a contractor license through the Nebraska Department of Labor.

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