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The Nebraska Contractor Registration Act requires contractors and subcontractors doing business in Nebraska to register with the Nebraska Department of Labor. While the registration is a requirement, it does not ensure quality of work or protect against fraud.
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.
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.
How to Start a Business in Nebraska Choose a Business Idea. Take some time to explore and research ideas for your business. Decide on a Legal Structure. Choose a Name. Create Your Business Entity. Apply for Licenses and Permits. Pick a Business Location and Check Zoning. File and Report Taxes. Obtain Insurance.
The labor charge is not subject to tax, provided it is separately stated on the invoice (an Option 1 contractor does not charge tax on contractor labor charges that are itemized separately). An Option 1 contractor is required to hold a Nebraska Sales Tax Permit.
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You can work as a handyman in Nebraska without a state license. However, you will need to register with the Nebraska Department of Labor. This requirement applies to all general contractors, subcontractors or people who perform construction, alterations, renovations, additions, installations or repairs.
In the state of Nebraska, the maintenance agreement is considered to be taxable if the property covered or the services provided are also considered to be taxable. Agreements which cover only real estate, fixtures, or structures are considered to be exempt.
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 1 is a retailer of building materials and fixtures purchased and annexed to real estate.
Untaxed: Repair labor on motor vehicles. Auto service. except repairs, incl.
Contractors making over-the-counter sales must collect and remit Nebraska and applicable local sales tax on the total sales price, including all amounts charged to build or assemble the item sold.

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