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If I am an employer located in another state, but have employees in Nebraska from time to time, are their wages subject to Nebraska withholding when they are working in Nebraska?

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If I am an employer located in another state, but have employees in Nebraska from time to time, are their wages subject to Nebraska withholding when they are working in Nebraska?

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Yes. The wages paid to employees for work done in Nebraska is subject to Nebraska withholding. The only exceptions to this rule are wages paid to railroad crews, airline flight crews, and interstate truck drivers.

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