Sales and Use Tax Information Guides
- Advertisements, Unlawful (05/2018)
- Agricultural Machinery and Equipment Sales Tax Exemption (10/2022)
- Animal Specialty Services (10/2023)
- Auction Sales (05/2022)
- Bars, Taverns, and Restaurants (03/2007)
- Building Cleaning and Maintenance (09/2003 - contains information updated 01/2013)
- CenturyLink Center, Pinnacle Bank Arena, and Ralston Arena Retailers and Vendors (02/2014)
- Charge Card Purchases by Nebraska State Government and Its Employees (04/2017)
- Charge Card Purchases by U.S. (Federal) Employees (11/2018)
- Common or Contract Carrier (08/2018)
- Community-Based Energy Development (C-Bed) Projects - Wind, Solar, Biomass, and Landfill Gas (01/2022)
- Computer Software (this guide is being updated)
- Construction Contractor Fact Sheet (04/2015) - legal-size
- Contractors, Taxation of - General Information (09/2007 - contains information updated 06/2011)
- Nebraska Taxation of Contractors - Option 1 (10/2007 - contains information updated 05/2011)
- Nebraska Taxation of Contractors - Option 2 (10/2007 - contains information updated 05/2011)
- Nebraska Taxation of Contractors - Option 3 (08/2018)
- County Treasurers Instructions — Sales and Use Tax and Tire Fee Collection for Motor Vehicles, Trailers, and Semitrailers, ATVs (11/2021)
- Delivery Charges (07/2014)
- Dentists, Orthodontists, and Oral Surgeons (07/2018)
- Detective Services (08/2003)
- Energy Drinks
- Food, Food Ingredients, and Dietary Supplements (07/2018)
- Golf Courses (06/2009)
- Governmental Entities (09/2007 - contains information updated 12/2009)
- Installation Labor (02/2024)
- Landscapers (11/2022)
- Laundries and Dry Cleaners (06/2020)
- Leased Motor Vehicles (10/2014)
- Lodging Tax (10/2010 - contains information updated 01/2015)
- Manufacturing Machinery and Equipment Exemption (12/2005 - contains information updated 05/2015)
- Motor Vehicle Services (10/2022)
- Native Americans Living on an Indian Reservation (01/2007 - contains information updated 01/2010)
- Nonprofit Organizations (11/2006 - contains information updated 12/2009)
- Nursing Homes, For-Profit (10/2017)
- Pest Control Services (12/2016)
- Photographers and Photofinishers (06/2013)
- Physicians (05/2018)
- Political and Ballot Question Committee Fund-raising Events (07/2018)
- Prepared Food and Beverage Delivery Service (01/2020)
- Prepared Food and Beverage Service (06/2023)
- Procedures for Reviewing & Appealing a Notice of Deficiency Determination (05/2014)
- Recreational Vehicle (RV) Park Services (04/2024)
- Repair or Maintenance Services on Personal Property (03/2008)
- Responsibilities of Elementary and Secondary Schools, Parent-Booster Clubs, Parent-Teacher Associations, and Student Organizations (09/2007)
- Responsibilities of Governmental Units at Fundraising Events (04/2015)
- River Outfitters and Rentals (11/2015)
- Sales at Special Events (09/2011)
- Sales Tax Collection Responsibilities of Governmental Units at Fundraising Events (04/2015)
- Sales Tax Exemptions (08/2024)
- Security Services (08/2002)
- State and Local Sales Tax (10/2008)
- Statutory Responsibilities for Collecting, Reporting, and Remitting Nebraska Taxes (07/2018)
- The Sports Arena Facilities Financing Assistance Act (12/2023)
- Use Tax (03/2021)
- Veterinarians (03/2011)
- Voluntary Disclosure Program (01/2008)
- Warranties, Guarantees, Service, and Maintenance Agreements (10/2014)
- Well Drilling and Irrigation Industry (11/2009 - contains information updated 10/2013)
- What to Expect During an Audit (9/2021)
- What to Expect During a Sales Tax Permit Suspension or Revocation Hearing (8/2022)