Common Carrier 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)
Common or contract carrier accessories Accessories purchased for use with a common or contract carrier vehicle, watercraft, or aircraft which could have been included in the list price at the time of purchase. Form 13 Reg-1-069, Common and Contract Carrier
Common or contract carrier vehicles; repair parts and services The purchase, rental, or lease of motor vehicles, trailers, semitrailers, watercraft, or aircraft used as a common or contract carrier; repair and replacement parts; and any associated labor charges. Form 13 Reg-1-069, Common and Contract Carrier
Common or contract carrier safety equipment Equipment required by a federal or state regulatory agency to be included on a common or contract carrier vehicle, watercraft, or aircraft operating in or through the State of Nebraska for the health or safety of passengers or cargo. Form 13 Reg-1-069, Common and Contract Carrier
Railroad rolling stock; repair parts and services The purchase, rental, or lease of railroad rolling stock, whether purchased by a railroad or by another person; repair and replacement parts; and associated labor charges. None Reg-1-068, Railroads
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