Lodging/Shelter 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) |
|---|---|---|---|
| Dormitories | Rental of rooms in dormitories operated by an educational institution. | None | Reg-1-046, Hotels, Lodgings, and Accommodations |
| Long-term lodging | Lodging for 30 continuous days or more. | None | Reg-1-046, Hotels, Lodgings, and Accommodations |
| Room rentals by certain institutions | Room rentals made by certain facilities licensed under the Health Care Facility Licensure Act, and other facilities licensed by the State of Nebraska. | None |
