| Admissions charged by nonprofit, IRC § 501(c)(3) organizations that are conducting statewide sports events, or are dedicated to youth development and healthy living |
Fees and admissions charged to participants by nonprofit IRC § 501(c)(3) organizations that either (1) conduct statewide sports events with multiple sports for both adults and youth, or (2) are affiliated with a national organization that is primarily dedicated to youth development and healthy living and offers sports instruction or sports events in multiple sports. |
None |
Neb. Rev. Stat. § 77-2704.10(7) $ (8) |
| Assistance in the purchase of motor vehicle for the disabled |
The entire purchase price of a motor vehicle purchased when the maximum amount allowed by law is contributed by the United States Veterans’ Administration or the Nebraska Department of Health and Human Services Finance and Support for a disabled person. If the amount contributed is less than the maximum amount, the exemption is based on the portion of the purchase price contributed. |
Notation on  Form 6 |
Reg-1-050, Medicines and Medical Equipment
Reg-1-020, Motor Vehicles
|
| Bullion |
Bars, ingots, or medallions made of gold, silver, platinum, palladium, or a combination of these metals. |
None |
Neb. Rev. Stat. § 77-2704.66 |
| Coins and currency |
Coins or currency made of gold, silver, or other metal or paper that have been used as legal tender. |
None |
Neb. Rev. Stat. § 77-2704.66 |
| Entry fees charged by political subdivisions or 501(c)(3) organizations for youth sports events, youth sports leagues, or youth competitive educational activities |
Entry fees or other amounts charged by political subdivisions or 501(c)(3) organizations to participate in sports events, sports leagues, or competitive educational activities that are restricted to those participants who are less than 19 years old. |
None |
Neb. Rev. Stat. § 77-2704.63 |
| Laundromats |
The use of coin-operated machines for laundering. |
None |
Reg-1-048, Laundries and Dry Cleaners |
| Medicines $ medical equipment |
Insulin and prescription medicines, durable medical equipment, home medical supplies, mobility-enhancing equipment, prosthetic and orthotic devices, oxygen, and any oxygen equipment for a patient’s use sold under a doctor’s prescription. |
Prescription from health care professional (except insulin) |
Reg-1-050, Medicines and Medical Equipment |
| Merchandise trade-ins |
The value of trade-ins taken in connection with a sale of property that is similar to the trade-in. |
None |
Reg-1-029, Trade-ins or Exchanges |
| Motor vehicle/motorboat trade-ins |
The value of a motor vehicle, trailer, semitrailer, or motorboat taken by any person in trade as all or part of the consideration for a sale of another motor vehicle or motorboat. |
Form 6 |
Reg-1-020, Motor Vehicles
Reg-1-096, Motorboats
|
| Newspapers |
Newspapers issued at least once a week; newspaper advertising supplements distributed with newspapers. |
None |
Reg-1-054, Newspapers |
| Repair labor |
Repair labor performed on any item, the sale of which is not subject to sales tax. |
None |
Reg-1-082, Labor Charges |
| Repair labor on motor vehicles |
Repair labor involved in restoring the original form and condition of a motor vehicle, or replacing a component part in a motor vehicle, trailer, or semitrailer. |
None |
Reg-1-082, Labor Charges |
| Tele-floral deliveries |
Amounts received by Nebraska florists who make deliveries in this state pursuant to instructions received from florists in other states. |
None |
Reg-1-052, Florists |
