| Aircraft owned by an out-of-state resident or business |
An aircraft delivered in Nebraska, or any taxable service that is performed on an aircraft brought into Nebraska by a nonresident individual or out-of-state business, when the aircraft will not be registered or based in Nebraska and it will not remain in Nebraska more than ten days after the sale or service is completed. |
None |
Reg-1-067, Aircraft and Related Services |
| Labor for items to be shipped out-of-state |
The amount charged for the fabrication, production, installation, or application labor of property owned and furnished by an in-state or out-of-state customer which is fabricated in Nebraska and then shipped by the Nebraska retailer performing the fabrication to a point outside Nebraska. |
None |
Neb. Rev. Stat. § 77-2704.11 |
| Property purchased in other states to be used in another state |
Property purchased in another state, territory, or possession of the United States, the Commonwealth of Puerto Rico, or any foreign country which is intended to be used at that location, and is actually used for its intended purpose in another state, commonwealth, territory, possession or country; and then brought into the State of Nebraska for use. |
None |
Neb. Rev. Stat. § 77-2704.44(2) |
| Property shipped out-of-state |
Property shipped outside Nebraska pursuant to a sales contract calling for out-of-state delivery by the retailer, or delivery by the retailer to a carrier, to the post office, or to a forwarding agent for its shipment out-of-state, to be installed/used in another state. |
None |
Reg-1-064, Interstate Commerce |
| Property taxed in another state |
Property which has been taxed in another state, territory, or possession of the U.S., when a reciprocal exclusion or an exemption similar to transactions in Nebraska is granted. |
None |
Neb. Rev. Stat. § 77-2704.49 |
| Property purchased from a non-nexus seller to be transported out-of-state |
Property purchased from a non-nexus seller and retained solely to be transported out-of-state or to be incorporated into other property which will then be transported out-of-state (temporary storage). |
None |
Neb. Rev. Stat. § 77-2704.44(1) |
| State reciprocal agreements for industrial machinery |
Industrial machinery and equipment, including parts for repairs, purchased by another state or political subdivision of another state if the other state provides a similar reciprocal exemption. |
 Form 13 |
Reg-1-014, Exempt Sale Certificate
Reg-1-093, Governmental Units
Revenue Ruling 01-09-1, Industrial Machinery and Equipment, Reciprocal Exemption with the State of Iowa
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