Telecommunications 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) |
|---|---|---|---|
| Conference bridging services | Sales of conference bridging services associated with the provision of telephone communications services. | None | Reg-1-065, Telecommunications Services |
| Leases of electric power structures or facilities owned by political subdivisions of the state (operative 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 utility service described in Neb. Rev. Stat. § 77-2701.16(2)(a), (b), or (d). | None | Neb. Rev. Stat. § 77-2701.16(2)(e) |
| Nonvoice data services | Sales of value-added, nonvoice data services associated with the provision of telephone communications services. | None | Reg-1-065, Telecommunications Services |
| Prepaid calling arrangements | Telephone services provided using prepaid telephone calling arrangements. Prepaid calling cards are taxable at the time of purchase. | None | Reg-1-065, Telecommunications Services |
|
Satellite programming services |
Satellite programming services provided using prepaid satellite arrangements. Prepaid satellite programming is taxable at the time of purchase. | None | Reg-1-081, Community or County Antenna Television Service |
| Telecommunications access charges | Gross receipts from the sale, lease, or rental of, and the storage, use, or other consumption in Nebraska of, telecommunication services between telecommunications companies, including divisions of revenue, settlements, or access charges. | None | Reg-1-065, Telecommunications Services |
