Energy 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) |
|---|---|---|---|
| Aviation fuel | Fuel for use in aircraft, specifically aviation gasoline and jet fuel. | None | Neb. Rev. Stat. § 77-2704.03 |
| Energy used in certain industries | Sales and purchases of electricity, coal, gas, fuel oil, diesel fuel, tractor fuel, propane, gasoline, coke, nuclear fuel, butane, wood as fuel, and corn as fuel when more than 50% of the amount purchased is for use directly in irrigation or farming; or for use directly in processing, manufacturing, generation of electricity, refining of property; or for use by any hospital.
Beginning January 1, 2015, these energy sources are also exempt when more than 50% of the amount purchased is for use in compressing natural gas for use as a vehicle fuel. Beginning October 1, 2016, "processing" includes grain drying and aerating in commercial agriculture. |
 Form 13 |
Reg-1-089, Energy Source Utility Exemption |
| Minerals, oil, and gas severed from real property | Sales in this state of minerals, oil, and gas. | None | Neb. Rev. Stat. § 77-2704.04 |
| Motor fuels | Motor vehicle fuels such as gasoline, diesel, and compressed fuels, including casing head or natural gasoline, and any other liquids or gases for use in vehicles, motorboats, or railroad rolling stock. | None | Neb. Rev. Stat. § 77-2704.05 |
