About

Nonprofits/Government/Exempt 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)
Admissions to school events Fees charged by a school district, student organization, or parent-teacher association for functions at elementary or secondary schools, public or private. None Reg-1-044, Admissions

Reg-1-092, Educational Institutions

Neb. Rev. Stat. § 77-2704.10(6)
Admissions to nationally accredited zoos or aquariums (operative January 1, 2016) The exemption includes memberships that allow the member admission to the zoo or aquarium. The zoo or aquarium must be nationally accredited and operated by a public agency or nonprofit corporation primarily for educational, scientific, or tourism purposes. None Neb. Rev. Stat. § 77-2704.67
Contractor as purchasing agent for exempt Nebraska agencies and Nebraska political subdivisions A contractor may be appointed as purchasing agent for these entities and make tax exempt purchases of building materials that will be annexed to real property. Form 13

Form 17

 Reg-1-017, Contractors
Display items purchased by a historic automobile museum Items which are displayed or held for display by a museum exhibiting a collection of at least 150 motor vehicles. Form 13 Neb. Rev. Stat. §§ 77-2704.65 and 51-702
Purchases by a museum (operative October 1, 2016) Purchases by a museum located in and operated by a public agency or nonprofit corporation primarily for educational, scientific, historic preservation, or aesthetic purposes and which owns, cares for, studies, exhibits, or archives property. Form 13 Neb. Rev. Stat. § 77-2704.56
Nebraska Lottery Nebraska Lottery tickets sold pursuant to the State Lottery Act. None Neb. Rev. Stat. § 77-2704.38
Public or private educational institutions Nonprofit Nebraska-licensed or accredited schools, public or private colleges, or universities. Form 13 Reg-1-092, Educational Institutions
Public records Charges for originals or copies of depositions, bills of exceptions, and transcripts prepared and sold by a court reporter. Copies of public records, except those documents developed, produced, or acquired and made available for commercial sale to the general public. None Reg-1-080, Sales of Legal, Medical, and Commercial Documents and Records
Purchases by certain nonprofit organizations Purchases made by:
  • Nonprofit organizations created exclusively for religious purposes;
  • Nonprofit organizations providing services exclusively to the blind;
  • Nonprofit Nebraska-licensed hospitals;
  • Nonprofit Nebraska-licensed health clinics when one or more hospitals or the parent corporations of the hospitals own or control the health clinic for the purpose of reducing the cost of health services, or when the health clinic receives federal funds through the United States Public Health Service for populations that are medically under-served;
  • Nonprofit Nebraska-licensed skilled nursing facilities;
  • Nonprofit Nebraska-licensed intermediate care facilities;
  • Nonprofit Nebraska-licensed assisted-living facilities;
  • Nonprofit Nebraska-licensed intermediate care facilities for persons with developmental disabilities;
  • Nonprofit Nebraska-licensed nursing facilities;
  • Nonprofit Nebraska-licensed home health agencies, hospices or hospice services, and respite care services;
  • Nonprofit Nebraska-licensed residential child-caring agencies or child-placing agencies; and
  • Nonprofit organizations certified by the Department of Health and Human Services (DHHS) to provide community-based services for persons with developmental disabilities.
  • Nonprofit Nebraska-licensed mental health centers.
  • Nonprofit Nebraska-licensed substance abuse treatment centers (operative October 1, 2016)
  • Nonprofit Nebraska-licensed centers for independent living (institutions that provide services to the handicapped) (operative October 1, 2016)
 Form 13 Reg-1-090, Nonprofit Organizations

Reg-1-091, Religious Organizations

Neb. Rev. Stat. § 77-2704.12
Purchases by foreign personnel Purchases of items as authorized by the U.S. Department of State's Office of Foreign missions (OFM) to diplomatic personnel and their qualifying dependents; and items purchased by employees of the Taipei Economic and Cultural Representative Office (TERCO) or the Taipei Economic and Cultural Offices (TECOs) and their qualifying dependents. Tax Exemption ID card for foreign diplomats (issued by the U.S. Department of State), Taipei Economic and Cultural Office (TERCO) Tax Exemption Cards or the Taipei Economic and Cultural Offices (TECOs) (issued by the American Institute in Taiwan) Reg-1-072, United States Government and Federal Corporations
Purchases by licensees of the State Racing Commission Gross receipts from the sale, lease, or rental of, and the storage, use, or other consumption in this state of, purchases made by licensees of the State Racing Commission. Form 13 Neb. Rev. Stat. § 77-2704.20
Purchases by nationally accredited zoos or aquariums (operative January 1, 2016) The zoo or aquarium must be nationally accredited and operated by a public agency or nonprofit corporation primarily for educational, scientific, or tourism purposes. Form 13 Neb. Rev. Stat. § 77-2704.67
Purchases by Native American Indians within Indian country Property sold to a Native American Indian living within Indian country, or to a Native American Tribal Council when it is within Indian country as defined by federal law. Form 26 Neb. Rev. Stat. § 77-2704.02
Purchases by political subdivisions of the State Purchases by Nebraska and most of its political subdivisions, including:
  • Public educational institutions;
  • Nebraska counties, townships, cities, or villages;
  • Nonprofit corporations formed by exempt governmental entities for the sole purpose of issuing tax-exempt bonds on behalf of the exempt governmental entities to finance one or more projects for the exempt governmental entities;
  • Rural or suburban fire protection districts;
  • City airport authorities, county airport authorities, or joint airport authorities;
  • Drainage districts;
  • Land banks created under the Nebraska Municipal Land Bank Act;
  • Natural resource districts;
  • Elected county fair boards;
  • Housing agencies as defined in Neb. Rev. Stat. § 71-1575, except for purchases for any commercial operation that does not exclusively benefit the residents of an affordable housing project;
  • Joint entities or agencies formed to fulfill the purposes described in the Integrated Solid Waste Management Act by any combination of two or more counties, townships, cities, or villages pursuant to the Interlocal Cooperation Act, the Integrated Solid Waste Management Act, or the Joint Public Agency Act, except for purchases for use in the business of furnishing gas, water, electricity, or heat;
  • Irrigation or reclamation districts, the irrigation divisions of public power and irrigation districts, or public schools;
  • Beginning October 1, 2015, sanitary drainage districts organized under Neb. Rev. Stat. §§ 31-301 to 31-553; or
  • Beginning October 1, 2016, county agricultural societies.
 Form 13 Reg-1-093, Governmental Units

Neb. Rev. Stat. § 77-2704.15
Purchases by the Nebraska Investment Finance Authority Gross receipts from the sale, lease, or rental of, and the storage, use, or other consumption in this state of, purchases made by the Nebraska Investment Finance Authority. Form 13 Neb. Rev. Stat. § 77-2704.17
Purchases by the Nebraska State Fair Board Gross receipts from the sale, lease, or rental of, and the storage, use, or other consumption by, the Nebraska State Fair Board. Form 13 Neb. Rev. Stat. § 77-2704.16
Purchases by the U.S. government Purchases by the U.S. government, its agencies, or instrumentalities. None, if paid by a government warrant Reg-1-072, United States Government and Federal Corporations
Sales by religious organizations An annual sale of property by an organization created exclusively for religious purposes. Form 13 Reg-1-091, Religious Organizations
School-supporting fundraisers Property sold by parent-booster clubs, parent-teacher associations, parent-teacher-student associations, or school-operated stores approved by an elementary or secondary school, public or private, if the proceeds are used to support school activities or the school itself. None Reg-1-092, Educational Institutions
Wyuka Cemetery Purchases by Wyuka Cemetary in Lincoln, NE. Form 13 Neb. Rev. Stat. § 77-2704.15
Back to Top
Red, and Blue swooping image