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)