| Centers for Independent Living |
Beginning October 1, 2016, all purchases by licensed, nonprofit centers for independent living, as defined under 29 U.S.C. § 796A are exempt. |
 Form 13 |
Neb. Rev. Stat. § 77-2704.12 |
| County Agricultural Societies |
Beginning October 1, 2016, purchases by county agricultural societies are exempt. |
Form 13 |
Neb. Rev. Stat. § 77-2704.15 |
| Leases of electric power structures or facilities owned by political subdivisions of the state |
Beginning July 1, 2019, gross income received by political subdivisions of the state from the lease or use of electric generation, transmission, distribution, or street lighting structures or facilities to persons furnishing a public utiliity service described in Neb. Rev. Stat. § 77-2701.16(2)(a), (b), or (d). |
None |
Neb. Rev. Stat. § 77-2701.16(2)(e) |
| Museums |
Beginning October 1, 2016, the sales and use tax exemption for fine art purchased by a museum is expanded to include purchases of any displays or artifacts by any type of museum as defined in Neb. Rev. Stat. § 51-702. |
Form 13 |
Neb. Rev. Stat. § 51-702
Neb. Rev. Stat. § 77-2704.56
|
| Substance Abuse Treatment Centers |
Beginning October 1, 2016, all purchases by licensed, nonprofit substance abuse treatment centers are exempt. |
Form 13 |
Neb. Rev. Stat. § 77-2704.12 |
