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Title 3 — REVENUE AND FINANCE

Chapter 3.20 — SALES AND USE TAX

Lincoln Municipal Code · 2026-09 edition · updated 2026-10-02 · Lincoln

3.20.010 - Short title.

3.20.020 - Purposes.

3.20.030 - Rate.

3.20.040 - Contract with state for administration.

3.20.050 - Sales tax imposed.

3.20.060 - Place of sale.

3.20.070 - Use tax imposed.

3.20.080 - State provisions—Adoption.

3.20.090 - State provisions—"City" substituted for "state."

3.20.100 - State provisions—Amendments.

3.20.110 - Additional seller's permit not required.

3.20.120 - Exclusions and exemptions.

3.20.121 - Exclusions and exemptions.

3.20.122 - Application of exclusions and exemptions.

3.20.130 - Enjoining collection forbidden.

3.20.140 - Violation—Penalty.

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