The fee imposed by section 81-1560.01 shall be calculated only on the gross proceeds of sales of products falling into the following categories:

Terms Used In Nebraska Statutes 81-1560.02

  • Gross proceeds: shall mean the total receipts from all sales less expenditures for the purchase of any item in this state for the purpose of recycling such item. See Nebraska Statutes 81-1548.04
  • Retailer: shall mean any person engaged in business who has annual gross proceeds in this state of at least one hundred thousand dollars resulting from the sales of tangible personal property for storage, use, or other consumption or from the business of making sales at auction of tangible personal property owned by the person or others for storage, use, or other consumption of any of the products, including byproducts, falling into the categories listed in section 81-1560. See Nebraska Statutes 81-1548.02

(1) Food for human consumption, beverages, soft drinks, carbonated water, liquor, wine, beer, and other malt beverages, unless sold by retailers solely for consumption indoors on the retailer‘s premises;

(2) Food for pet consumption;

(3) Cigarettes and other tobacco products;

(4) Household paper and household paper products;

(5) Cleaning agents; and

(6) Kitchen supplies.

Source

  Previous section
Next section  
 Nebraska Litter Reduction and Recycling Act Contents