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Nebraska Department of Revenue amends apportionment regulations to incorporate market-based sourcing

The Nebraska Department of Revenue issued long-awaited regulations on Dec. 27, 2015, clarifying and interpreting Nebraska’s statutory adoption of market-based sourcing for service revenue. A new regulation provides taxpayers with guidance on how to request a special apportionment formula if the general apportionment provisions don't fairly represent taxable income attributable to Nebraska. Property and payroll factor provisions also are modified.

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