Commercial Agriculture Tax Exemptions
| Sale | Description | Documentation Required (in addition to the normal books and records of the retailer) | Additional Information (consult the listed regulations or statutes for more details) |
|---|---|---|---|
| Agricultural machinery and equipment | Depreciable agricultural machinery and equipment for use in commercial agriculture.
Any repair or replacement parts for agricultural machinery and equipment used in commercial agriculture. |
 Form 13 |
Reg-1-094, Agricultural Machinery and Equipment Refund |
| Agricultural chemicals | Agricultural chemicals, adjuvants, surfactants, bonding agents, clays, oils, and any other additives or compatibility agents for use in commercial agriculture and applied to land or crops. | Form 13 |
Reg-1-061, Agricultural Chemicals |
| Animal grooming | Animal grooming services performed by a licensed veterinarian or licensed veterinary technician in conjunction with the medical treatment of an animal. | Records of the veterinarian showing the grooming was performed in conjunction with the medical treatments of an animal | Reg-1-102, Animal Specialty Services |
| Animal life | Sales of any form of animal life, the products of which ordinarily constitute food for human consumption (for example, cattle, sheep, swine, baby chicks, turkey poults, poultry, and bees). Sales of game birds subject to permit and regulation by the Game and Parks Commission. | None | Reg-1-062, Animal Life |
| Animal specialty services | Services provided to livestock. | None | Reg-1-102, Animal Specialty Services |
| Commercial artificial insemination | Semen and insemination services for use in ranching, farming, or other commercial or industrial uses. | None | Neb. Rev. Stat. § 77-2704.23 |
| Feed or water | Feed or water for the care of or consumption by animals ordinarily used as food for human consumption. | None, if the manufacturer's label confirms that it is solely for use by food-producing animals
|
Reg-1-063, Feed, Water, Agricultural Chemicals, and Veterinary Medicines for Animal Life |
| Mineral oil as dust suppressant | Mineral oil to be applied to grain as a dust suppressant. | Form 13 |
Neb. Rev. Stat. § 77-2704.60 |
| Oxygen | Oxygen for use in aquaculture. | Form 13 |
Reg-1-061, Agricultural Chemicals |
| Seeds sold to commercial producers | Seeds and annual plants, the products of which are food for human consumption, when sold to commercial producers of the products of such seeds and plants. Also includes seed legumes, grasses, and grains for agricultural purposes. | Form 13, or other documentation that demonstrates that the buyer is a commercial producer |
Reg-1-060, Seeds and Plants |
| Veterinary medicine for animals raised for human consumption or for pelts used by humans | Medicines for the prevention or treatment of disease or injury in food-producing or pelt-producing animals. Includes all drugs, antibiotics, viruses, serums, toxins, antitoxins, or analogous products of natural or synthetic origin. | None, if the manufacturer's label confirms that it is solely for use by food-producing animals
|
Reg-1-078, Veterinarians and Veterinary Medicines Reg-1-063, Feed, Water, Agricultural Chemicals, and Veterinary Medicines for Animal Life |
| Water for irrigation | Water used for irrigation of agricultural lands. | Form 13 |
Reg-1-066, Sewer and Water |
