General Information Letters (GILs)
These guidance documents are advisory in nature but are binding on the Nebraska Department of Revenue (DOR) until amended. Guidance documents do not include internal procedural documents that only affect the internal operations of DOR and do not impose additional requirements or penalties on regulated parties or include confidential information or rules and regulations made in accordance with the Administrative Procedure Act. If you believe that these guidance documents impose additional requirements or penalties on regulated parties, you may request a review of the documents.
These guidance documents may change with updated information or added examples. DOR recommends you do not print these documents. Instead, sign up for the subscription service at revenue.nebraska.gov to get updates on your topics of interest.
Sales and Use Tax
| GIL Number | Tax Type | Topic | Date of Letter | Document |
|---|---|---|---|---|
| 1-21-1 | Sales and Use Tax | Residential Water Services | 09/10/2021 |  PDF |
| 1-19-1 | Sales and Use Tax | Short-term Rental Licensing, Filing, Tax Base, and Collection Responsibilities for Lodging and Sales Taxes | 08/22/2019 | PDF |
| 1-19-2 | Sales and Use Tax | Temporary Penalty and Interest Relief for Certain Remote Sellers and Marketplace Facilitators | 11/08/2019 | PDF |
| 1-16-1 | Sales and Use Tax | Streaming Television | 05/11/2016 | PDF |
| 1-15-1 | Sales and Use Tax | Security Services | 01/02/2015 | PDF |
| 1-14-1 | Sales and Use Tax | Bundled Transaction - Medical Information Bracelet | 08/07/2014 | PDF |
| 1-14-2 | Sales and Use Tax | Internet Tax Freedom Act Expiration | 08/22/2014 | PDF |
| 1-14-3 | Sales and Use Tax | Sale-leaseback Transaction | 09/09/2014 | PDF |
| 1-14-4 | Sales and Use Tax | Admissions – Hunting | 12/18/2014 | PDF |
Income Tax
Income Tax Witholding
| GIL Number | Tax Type | Topic | Date of Letter | Document |
|---|---|---|---|---|
| 21-18-1 | Income Tax Withholding | Nonresident Income Tax Withholding for Personal Services | 10/05/2018 | PDF |
Tax Incentives
| GIL Number | Tax Type | Topic | Date of Letter | Document |
|---|---|---|---|---|
| 29-20-2 | Tax Incentives | Treatment of Alternative Employment Arrangements Due to the COVID-19 National Emergency for Purposes of Calculating Employment Levels Under the Nebraska Advantage Act | 05/28/2020 | PDF Notice of Expiration |
| 29-20-1 | Tax Incentives | Effect of the COVID-19 National Emergency on Recapture Under the Nebraska Advantage Act | 04/22/2020 | PDF |
| 29-17-3 | Tax Incentives | Treatment of the Acquisition of an Existing Business under the Nebraska Advantage Microenterprise Tax Credit Act | 09/19/2017 | PDF |
| 29-17-2 | Tax Incentives | Use of Nebraska Historic Tax Credits by Members, Partners, or Shareholders | 03/07/2017 | PDF |
| 29-17-1 | Tax Incentives | Realtor Eligibility for Microenterprise Tax Credits | 01/30/2017 | PDF |
