Sales Tax on Certain Services FAQs
This guidance document is advisory in nature but is binding on the Nebraska Department of Revenue (DOR) until amended. A guidance document does not include internal procedural documents that only affect the internal operations of DOR and does not impose additional requirements or penalties on regulated parties or include confidential information or rules and regulations made in accordance with the Administrative Procedure Act. If you believe that this guidance document imposes additional requirements or penalties on regulated parties, you may request a review of the document.
This guidance document may change with updated information or added examples. DOR recommends you do not print this document. Instead, sign up for the subscription service at revenue.nebraska.gov to get updates on your topics of interest.
Pest Control Services
Building Cleaning and Maintenance
Installation or Application of Tangible Personal Property
Motor Vehicle Towing
Motor Vehicle Painting
Motor Vehicle Washing and Waxing
Security Services
Computer Software and Training
Animal Specialty Services
Detective Services
Recreational Vehicle (RV) Park Services
Repair or Maintenance Services
Further Questions?
Contact Nebraska Taxpayer Assistance
at 800-742-7474 (NE & IA) or 402-471-5729