General Information Letters (GILs)

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

GIL Number Tax Type Topic Date of Letter Document
24-20-1 Income Tax Global Intangible Low‑Taxed Income and Foreign‑Derived Intangible Income 11/19/2020 PDF
24-19-1 Income Tax Income Tax Section 965 Transition Tax for Tax Year 2017 09/13/2019  PDF
24-19-2 Income Tax Innocent Spouse Relief 08/06/2019


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
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