{
  "batch": "380-nebraska-business-and-tax-for-creators",
  "articles": [
    {
      "id": "learn_r380_nebraska_business_and_tax_for_creators_nebraska_380_c1",
      "category": "Business",
      "title": "Nebraska: anchor - Department of Revenue",
      "summary": "Nebraska Department of Revenue (revenue.nebraska.gov) administers income and sales tax.",
      "body": "Nebraska Department of Revenue (revenue.nebraska.gov) administers income and sales tax.\n\nWhat Nebraska Department of Revenue actually says:\n\n“Welcome | Nebraska Department of Revenue”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://revenue.nebraska.gov/",
      "last_verified": "2026-10-23",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Nebraska Department of Revenue",
      "evidence_quote": "Welcome | Nebraska Department of Revenue",
      "volatility": "low",
      "from_batch": "380-nebraska-business-and-tax-for-creators",
      "subject": "Nebraska",
      "topic": "anchor - Department of Revenue",
      "applies_to_country": "US",
      "applies_to_scope": "NE",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-ne"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r380_nebraska_business_and_tax_for_creators_nebraska_380_c2",
      "category": "Business",
      "title": "Nebraska: anchor - Secretary of State",
      "summary": "Nebraska Secretary of State Business Services Division (sos.nebraska.gov) handles LLC and trade name filings.",
      "body": "Nebraska Secretary of State Business Services Division (sos.nebraska.gov) handles LLC and trade name filings.\n\nWhat Nebraska Secretary of State actually says:\n\n“Business Services Division | Nebraska Secretary of State”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://sos.nebraska.gov/business-services/business-services-division",
      "last_verified": "2026-10-23",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Nebraska Secretary of State",
      "evidence_quote": "Business Services Division | Nebraska Secretary of State",
      "volatility": "low",
      "from_batch": "380-nebraska-business-and-tax-for-creators",
      "subject": "Nebraska",
      "topic": "anchor - Secretary of State",
      "applies_to_country": "US",
      "applies_to_scope": "NE",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-ne"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r380_nebraska_business_and_tax_for_creators_nebraska_380_c3",
      "category": "Business",
      "title": "Nebraska: (a) income tax rate 2026",
      "summary": "Neb. Rev. Stat. 77-2715.03: Nebraska taxes individual income (including self-employment income) with a top rate of 4.55% for 2026, falling to 3.99% from 2027.",
      "body": "Neb. Rev. Stat. 77-2715.03: Nebraska taxes individual income (including self-employment income) with a top rate of 4.55% for 2026, falling to 3.99% from 2027.\n\nWhat Nebraska Legislature (Nebraska Revised Statutes) actually says:\n\n“(v) 4.55% for taxable years beginning or deemed to begin on or after January 1, 2026, and before January 1, 2027; and”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://nebraskalegislature.gov/laws/statutes.php?statute=77-2715.03",
      "last_verified": "2026-10-23",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Nebraska Legislature (Nebraska Revised Statutes)",
      "evidence_quote": "(v) 4.55% for taxable years beginning or deemed to begin on or after January 1, 2026, and before January 1, 2027; and",
      "volatility": "low",
      "from_batch": "380-nebraska-business-and-tax-for-creators",
      "subject": "Nebraska",
      "topic": "(a) income tax rate 2026",
      "applies_to_country": "US",
      "applies_to_scope": "NE",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-ne"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r380_nebraska_business_and_tax_for_creators_nebraska_380_c4",
      "category": "Business",
      "title": "Nebraska: (b) sales tax permit required",
      "summary": "77-2705(3)(a): it is unlawful to engage in business as a seller in Nebraska without a sales tax permit; the permit is free.",
      "body": "77-2705(3)(a): it is unlawful to engage in business as a seller in Nebraska without a sales tax permit; the permit is free.\n\nWhat Nebraska Legislature (Nebraska Revised Statutes) actually says:\n\n“It shall be unlawful for any person to engage in or transact business as a seller within this state after June 1, 1967, unless a permit or permits shall have been issued to him or her as prescribed in this section.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://nebraskalegislature.gov/laws/statutes.php?statute=77-2705",
      "last_verified": "2026-10-23",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Nebraska Legislature (Nebraska Revised Statutes)",
      "evidence_quote": "It shall be unlawful for any person to engage in or transact business as a seller within this state after June 1, 1967, unless a permit or permits shall have been issued to him or her as prescribed in this section.",
      "volatility": "low",
      "from_batch": "380-nebraska-business-and-tax-for-creators",
      "subject": "Nebraska",
      "topic": "(b) sales tax permit required",
      "applies_to_country": "US",
      "applies_to_scope": "NE",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-ne"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r380_nebraska_business_and_tax_for_creators_nebraska_380_c5",
      "category": "Business",
      "title": "Nebraska: (b) digital goods taxable",
      "summary": "77-2701.16(9): gross receipts (taxable sales) include digital audio works, digital audiovisual works, digital codes and digital books delivered electronically if taxable on tangible media - so downloadable video/photo sets can be taxable.",
      "body": "77-2701.16(9): gross receipts (taxable sales) include digital audio works, digital audiovisual works, digital codes and digital books delivered electronically if taxable on tangible media - so downloadable video/photo sets can be taxable.\n\nWhat Nebraska Legislature (Nebraska Revised Statutes) actually says:\n\n“(9) Gross receipts includes the retail sale of digital audio works, digital audiovisual works, digital codes, and digital books delivered electronically if the products are taxable when delivered on tangible storage media.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://nebraskalegislature.gov/laws/statutes.php?statute=77-2701.16",
      "last_verified": "2026-10-23",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Nebraska Legislature (Nebraska Revised Statutes)",
      "evidence_quote": "(9) Gross receipts includes the retail sale of digital audio works, digital audiovisual works, digital codes, and digital books delivered electronically if the products are taxable when delivered on tangible storage media.",
      "volatility": "low",
      "from_batch": "380-nebraska-business-and-tax-for-creators",
      "subject": "Nebraska",
      "topic": "(b) digital goods taxable",
      "applies_to_country": "US",
      "applies_to_scope": "NE",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-ne"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r380_nebraska_business_and_tax_for_creators_nebraska_380_c6",
      "category": "Business",
      "title": "Nebraska: (b) subscriptions / rights of use",
      "summary": "77-2701.16(9) also counts transfers of a right of use conditioned on continued payments (subscription-type access) as a sale.",
      "body": "77-2701.16(9) also counts transfers of a right of use conditioned on continued payments (subscription-type access) as a sale.\n\nWhat Nebraska Legislature (Nebraska Revised Statutes) actually says:\n\n“A sale includes the transfer of a permanent right of use, the transfer of a right of use that terminates on some condition, and the transfer of a right of use conditioned upon the receipt of continued payments.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://nebraskalegislature.gov/laws/statutes.php?statute=77-2701.16",
      "last_verified": "2026-10-23",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Nebraska Legislature (Nebraska Revised Statutes)",
      "evidence_quote": "A sale includes the transfer of a permanent right of use, the transfer of a right of use that terminates on some condition, and the transfer of a right of use conditioned upon the receipt of continued payments.",
      "volatility": "low",
      "from_batch": "380-nebraska-business-and-tax-for-creators",
      "subject": "Nebraska",
      "topic": "(b) subscriptions / rights of use",
      "applies_to_country": "US",
      "applies_to_scope": "NE",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-ne"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r380_nebraska_business_and_tax_for_creators_nebraska_380_c7",
      "category": "Business",
      "title": "Nebraska: (c) state sales tax rate",
      "summary": "The Nebraska state sales and use tax rate is 5.5%, to which local rates are added.",
      "body": "The Nebraska state sales and use tax rate is 5.5%, to which local rates are added.\n\nWhat Nebraska Department of Revenue actually says:\n\n“The Nebraska state sales and use tax rate is 5.5% (.055).”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://revenue.nebraska.gov/businesses/nebraska-sales-and-use-tax",
      "last_verified": "2026-10-23",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Nebraska Department of Revenue",
      "evidence_quote": "The Nebraska state sales and use tax rate is 5.5% (.055).",
      "volatility": "low",
      "from_batch": "380-nebraska-business-and-tax-for-creators",
      "subject": "Nebraska",
      "topic": "(c) state sales tax rate",
      "applies_to_country": "US",
      "applies_to_scope": "NE",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-ne"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r380_nebraska_business_and_tax_for_creators_nebraska_380_c8",
      "category": "Business",
      "title": "Nebraska: (c) local rate example (Omaha)",
      "summary": "DOR notes Omaha imposes a 1.5% local sales and use tax on taxable transactions in the city (combined 7% with state).",
      "body": "DOR notes Omaha imposes a 1.5% local sales and use tax on taxable transactions in the city (combined 7% with state).\n\nWhat Nebraska Department of Revenue actually says:\n\n“Omaha’s 1.5% local sales and use tax rate is imposed on all taxable transactions made within the city limits of Omaha”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://revenue.nebraska.gov/businesses/nebraska-sales-and-use-tax",
      "last_verified": "2026-10-23",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Nebraska Department of Revenue",
      "evidence_quote": "Omaha’s 1.5% local sales and use tax rate is imposed on all taxable transactions made within the city limits of Omaha",
      "volatility": "low",
      "from_batch": "380-nebraska-business-and-tax-for-creators",
      "subject": "Nebraska",
      "topic": "(c) local rate example (Omaha)",
      "applies_to_country": "US",
      "applies_to_scope": "NE",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-ne"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r380_nebraska_business_and_tax_for_creators_nebraska_380_c9",
      "category": "Business",
      "title": "Nebraska: (c) remote seller threshold",
      "summary": "77-2705(3)(c): a retailer exceeding the 77-2701.13 thresholds must obtain a permit and start collecting by the first day of the second month after.",
      "body": "77-2705(3)(c): a retailer exceeding the 77-2701.13 thresholds must obtain a permit and start collecting by the first day of the second month after.\n\nWhat Nebraska Legislature (Nebraska Revised Statutes) actually says:\n\n“the retailer must obtain a permit and begin collecting the sales tax on or before the first day of the second calendar month after the threshold was exceeded.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://nebraskalegislature.gov/laws/statutes.php?statute=77-2705",
      "last_verified": "2026-10-23",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Nebraska Legislature (Nebraska Revised Statutes)",
      "evidence_quote": "the retailer must obtain a permit and begin collecting the sales tax on or before the first day of the second calendar month after the threshold was exceeded.",
      "volatility": "low",
      "from_batch": "380-nebraska-business-and-tax-for-creators",
      "subject": "Nebraska",
      "topic": "(c) remote seller threshold",
      "applies_to_country": "US",
      "applies_to_scope": "NE",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-ne"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r380_nebraska_business_and_tax_for_creators_nebraska_380_c10",
      "category": "Business",
      "title": "Nebraska: (d) LLC filing fee",
      "summary": "21-192(1)(a): the certificate of organization fee is $100 if filed electronically ($110 on paper); other LLC filings are $25/$30.",
      "body": "21-192(1)(a): the certificate of organization fee is $100 if filed electronically ($110 on paper); other LLC filings are $25/$30.\n\nWhat Nebraska Legislature (Nebraska Revised Statutes) actually says:\n\n“shall be one hundred ten dollars if the filing is submitted in writing and one hundred dollars if the filing is submitted electronically pursuant to section 84-511, and ten dollars for a certificate; and”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://nebraskalegislature.gov/laws/statutes.php?statute=21-192",
      "last_verified": "2026-10-23",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Nebraska Legislature (Nebraska Revised Statutes)",
      "evidence_quote": "shall be one hundred ten dollars if the filing is submitted in writing and one hundred dollars if the filing is submitted electronically pursuant to section 84-511, and ten dollars for a certificate; and",
      "volatility": "low",
      "from_batch": "380-nebraska-business-and-tax-for-creators",
      "subject": "Nebraska",
      "topic": "(d) LLC filing fee",
      "applies_to_country": "US",
      "applies_to_scope": "NE",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-ne"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r380_nebraska_business_and_tax_for_creators_nebraska_380_c11",
      "category": "Business",
      "title": "Nebraska: (d) biennial report deadline",
      "summary": "21-125(c): LLCs file a biennial report between January 1 and April 1 of each odd-numbered year (general $25 electronic / $30 paper fee under 21-192(1)).",
      "body": "21-125(c): LLCs file a biennial report between January 1 and April 1 of each odd-numbered year (general $25 electronic / $30 paper fee under 21-192(1)).\n\nWhat Nebraska Legislature (Nebraska Revised Statutes) actually says:\n\n“A report must be delivered to the Secretary of State between January 1 and April 1 of each subsequent odd-numbered calendar year.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://nebraskalegislature.gov/laws/statutes.php?statute=21-125",
      "last_verified": "2026-10-23",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Nebraska Legislature (Nebraska Revised Statutes)",
      "evidence_quote": "A report must be delivered to the Secretary of State between January 1 and April 1 of each subsequent odd-numbered calendar year.",
      "volatility": "low",
      "from_batch": "380-nebraska-business-and-tax-for-creators",
      "subject": "Nebraska",
      "topic": "(d) biennial report deadline",
      "applies_to_country": "US",
      "applies_to_scope": "NE",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-ne"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r380_nebraska_business_and_tax_for_creators_nebraska_380_c12",
      "category": "Business",
      "title": "Nebraska: (d) trade name (DBA) fee",
      "summary": "87-210: trade name registration with the SOS costs $100 electronically ($110 in writing) and requires the applicant name and street address.",
      "body": "87-210: trade name registration with the SOS costs $100 electronically ($110 in writing) and requires the applicant name and street address.\n\nWhat Nebraska Legislature (Nebraska Revised Statutes) actually says:\n\n“(f) A filing fee of one hundred ten dollars if the application is submitted in writing and one hundred dollars if the application is submitted electronically pursuant to section 84-511.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://nebraskalegislature.gov/laws/statutes.php?statute=87-210",
      "last_verified": "2026-10-23",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Nebraska Legislature (Nebraska Revised Statutes)",
      "evidence_quote": "(f) A filing fee of one hundred ten dollars if the application is submitted in writing and one hundred dollars if the application is submitted electronically pursuant to section 84-511.",
      "volatility": "low",
      "from_batch": "380-nebraska-business-and-tax-for-creators",
      "subject": "Nebraska",
      "topic": "(d) trade name (DBA) fee",
      "applies_to_country": "US",
      "applies_to_scope": "NE",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-ne"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r380_nebraska_business_and_tax_for_creators_nebraska_380_c13",
      "category": "Business",
      "title": "Nebraska: (e) privacy - trade name street address",
      "summary": "87-210(1)(a): the trade name application must state the applicant's name and street address - for a sole proprietor that can be a home address entered into the public SOS record.",
      "body": "87-210(1)(a): the trade name application must state the applicant's name and street address - for a sole proprietor that can be a home address entered into the public SOS record.\n\nWhat Nebraska Legislature (Nebraska Revised Statutes) actually says:\n\n“(a) The name and street address of the applicant for registration and, if a corporation or other type of business entity, the state of incorporation or organization;”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://nebraskalegislature.gov/laws/statutes.php?statute=87-210",
      "last_verified": "2026-10-23",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Nebraska Legislature (Nebraska Revised Statutes)",
      "evidence_quote": "(a) The name and street address of the applicant for registration and, if a corporation or other type of business entity, the state of incorporation or organization;",
      "volatility": "low",
      "from_batch": "380-nebraska-business-and-tax-for-creators",
      "subject": "Nebraska",
      "topic": "(e) privacy - trade name street address",
      "applies_to_country": "US",
      "applies_to_scope": "NE",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-ne"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r380_nebraska_business_and_tax_for_creators_nebraska_380_c14",
      "category": "Business",
      "title": "Nebraska: (e) privacy - LLC certificate contents",
      "summary": "21-117(b): the certificate of organization lists the designated office addresses and the agent for service of process; member names are not required.",
      "body": "21-117(b): the certificate of organization lists the designated office addresses and the agent for service of process; member names are not required.\n\nWhat Nebraska Legislature (Nebraska Revised Statutes) actually says:\n\n“the street and mailing addresses of the initial designated office and the name and street and mailing addresses and post office box number, if any, of the initial agent for service of process of the company”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://nebraskalegislature.gov/laws/statutes.php?statute=21-117",
      "last_verified": "2026-10-23",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Nebraska Legislature (Nebraska Revised Statutes)",
      "evidence_quote": "the street and mailing addresses of the initial designated office and the name and street and mailing addresses and post office box number, if any, of the initial agent for service of process of the company",
      "volatility": "low",
      "from_batch": "380-nebraska-business-and-tax-for-creators",
      "subject": "Nebraska",
      "topic": "(e) privacy - LLC certificate contents",
      "applies_to_country": "US",
      "applies_to_scope": "NE",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-ne"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r380_nebraska_business_and_tax_for_creators_nebraska_380_c15",
      "category": "Business",
      "title": "Nebraska: (e) privacy - newspaper publication",
      "summary": "21-193: notice of organization showing the 21-117(b) information must be published three successive weeks in a legal newspaper near the designated office.",
      "body": "21-193: notice of organization showing the 21-117(b) information must be published three successive weeks in a legal newspaper near the designated office.\n\nWhat Nebraska Legislature (Nebraska Revised Statutes) actually says:\n\n“must be published three successive weeks in some legal newspaper of general circulation near the designated office of the limited liability company.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://nebraskalegislature.gov/laws/statutes.php?statute=21-193",
      "last_verified": "2026-10-23",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Nebraska Legislature (Nebraska Revised Statutes)",
      "evidence_quote": "must be published three successive weeks in some legal newspaper of general circulation near the designated office of the limited liability company.",
      "volatility": "low",
      "from_batch": "380-nebraska-business-and-tax-for-creators",
      "subject": "Nebraska",
      "topic": "(e) privacy - newspaper publication",
      "applies_to_country": "US",
      "applies_to_scope": "NE",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-ne"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    }
  ]
}