Revenue Rulings Issued by the Tax Commissioner

Sales and Use Tax

Ruling Number Tax Type Title Date Issued Document
01-16-1 Sales and Use Tax Guaranteed Asset Protection (GAP) Waiver Contracts 03/07/2016 PDF
01-16-2 Sales and Use Tax Revenue Ruling Rescinded (01-10-3, Net Metering of Electricity) 07/20/2016 PDF
01-14-1 Sales and Use Tax Delivery Charges for Direct Mail 05/05/2014 PDF
01-14-2 Sales and Use Tax Revenue Rulings Superseded 06/04/2014 PDF
01-11-3 Sales and Use Tax Retail Sales of Digital Media 08/04/2011 PDF
01-10-1 Sales and Use Tax Retail Sales of Wood and Corn as Fuel 02/22/2010 PDF
01-10-2 Sales and Use Tax Website Design, Development, and Hosting 03/01/2010 PDF
01-09-1 Sales and Use Tax Industrial Machinery and Equipment; Reciprocal Exemption with the State of Iowa 09/01/2009 PDF
01-09-3 Sales and Use Tax Telephone Communication Services 12/11/2009 PDF
01-08-1 Sales and Use Tax Sales and Use Tax Exemption for Qualified Materials for Use in a Community-Based Energy Development Project 01/16/2008 PDF
01-08-4 Sales and Use Tax Retail Sales of Game Birds 09/09/2008 PDF
01-08-5 Sales and Use Tax Taxability of Sales by Court Reporters 10/24/2008 PDF
01-08-6 Sales and Use Tax Tangible Personal Property Purchased by a Service Provider 10/31/2008 PDF
01-07-1 Sales and Use Tax Maintenance Agreement Deductible 04/16/2007 PDF
01-07-2 Sales and Use Tax Taxability of Certain Telecommunications Services 12/14/2007 PDF
01-06-1 Sales and Use Tax Printing Aids 04/25/2006 PDF
01-06-2 Sales and Use Tax Collection and Remittance of Sales Tax by Contractors 05/04/2006 PDF
01-06-3 Sales and Use Tax Housing Agency 06/09/2006 PDF
01-06-4 Sales and Use Tax Prepaid Satellite Programming 07/11/2006 PDF
01-06-5 Sales and Use Tax Nonprofit Certified Community-Based Developmental Disabilities Service 80/08/2006 PDF
01-06-7 Sales and Use Tax Contractors 08/08/2006 PDF
09-06-1 Local Option Sales and Use Tax Taxability of Direct-to-Home Satellite Programming 05/31/2006 PDF
09-06-2 Local Option Sales and Use Tax Revenue Rulings Superseded 06/12/2006 PDF
09-06-3 Local Option Sales and Use Tax Revenue Rulings Superseded 07/28/2006 PDF
01-04-1 Sales and Use Tax Remittance of Sales Tax by Contractors 06/24/2004 PDF
01-02-1 Sales and Use Tax Computer Software 02/11/2002 PDF
01-02-2 Sales and Use Tax Mobile Telecommunications Service 07/22/2002 PDF
01-02-3 Sales and Use Tax Drainage Districts 09/30/2002 PDF
01-02-4 Sales and Use Tax Elected County Fair Board 09/30/2002 PDF
01-02-5 Sales and Use Tax Training on Computer Software 09/30/2002 PDF
01-02-6 Sales and Use Tax Magazine and Journal Subscriptions 09/30/2002 PDF
01-02-7 Sales and Use Tax Option 1 Contractors 09/30/2002 PDF
01-02-8 Sales and Use Tax Installation Labor 09/30/2002 PDF
01-02-9 Sales and Use Tax Gross Receipts Defined 09/30/2002 PDF
01-02-10 Sales and Use Tax Public Records 09/30/2002 PDF
01-02-11 Sales and Use Tax Sales Tax Application 09/30/2002 PDF
01-02-12 Sales and Use Tax Exemptions 09/30/2002 PDF
01-00-1 Sales and Use Tax Airport Authorities 07/12/2000 PDF
01-99-1 Sales and Use Tax Surcharge Levied on Retail, End-user Revenue from Telecommunication Services 04/22/1999 PDF
01-99-2 Sales and Use Tax Cellular Telephones 06/11/1999 PDF
01-99-3 Sales and Use Tax Natural Resource Districts 11/22/1999 PDF
01-99-4 Sales and Use Tax Mobility Enhancing Equipment for Use in a Home 12/06/1999 PDF
01-99-5 Sales and Use Tax Mobility Enhancing Equipment for Use on a Motor Vehicle 12/06/1999 PDF
01-98-2 Sales and Use Tax Valid Revenue Rulings 12/17/1998 PDF
01-98-3 Sales and Use Tax Revenue Rulings Superseded 12/17/1998 PDF
01-97-1 Sales and Use Tax Taxability of Warranties, Guarantees, Service and Maintenance Agreements, and Parts 03/24/1997 PDF
01-96-1 Sales and Use Tax Charges for Connection to or Furnishing Access to the Internet and On-line Information Services 11/07/1996 PDF
01-94-2 Sales and Use Tax Barricades, High Intensity Lights, and Arrow Boards Provided to Contractors 10/17/1994 PDF
01-91-2 Sales and Use Tax Taxability of Service or Maintenance Agreements Covering Live Plants 10/16/1991 PDF
01-88-7 Sales and Use Tax Containers 10/07/1988 PDF
01-79-4 Sales and Use Tax Newspapers 06/19/1979 PDF
01-78-9 Sales and Use Tax Moving Companies 05/17/1978 PDF
01-78-12 Sales and Use Tax Chemical Toilets 06/16/1978 PDF
01-78-15 Sales and Use Tax Rental or Lease of Motor Vehicles 09/25/1978 PDF
01-77-6 Sales and Use Tax Home Deliveries to Persons Residing on Federally Owned Military Housing Areas 07/21/1977 PDF
01-77-7 Sales and Use Tax Location of Sale 07/21/1977 PDF
01-77-11 Sales and Use Tax Storage and Servicing of Golf Equipment 07/20/1977 PDF
01-76-3 Sales and Use Tax Carpet Samples 06/28/1976 PDF
01-76-13 Sales and Use Tax Steam Heat 09/08/1976 PDF
01-76-14 Sales and Use Tax Chemicals Used in Water Pollution Control Facilities 09/22/1976 PDF
01-76-25 Sales and Use Tax Motel Room Rental by an Employer for Employee Use 11/05/1976 PDF
01-76-27 Sales and Use Tax A Motor Vehicle Jointly Owned by a Reservation Indian and Non-Indian 12/07/1976 PDF

Income Tax Withholding

Ruling Number Tax Type Title Date Issued Document
21-17-1 Income Tax Withholding Revenue Rulings Rescinded 11/08/2017 PDF

Individual Income Tax

Ruling Number Tax Type Title Date Issued Document
22-17-1 Individual Income Tax Revenue Ruling Rescinded (22-05-3, Adoption of Federal Life Expectancy Tables) 06/09/2017 PDF
22-15-2 Individual Income Tax Filing an Original or Amended Nebraska Individual Income Tax Return as a Same-Sex Couple 07/07/2015 PDF
22-15-1 Individual Income Tax Revenue Ruling Rescinded (22-13-1, Tax Guidance for Individuals in a Same-Sex Marriage) 06/29/2015 PDF
22-13-2 Individual Income Tax Computation of 2013 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2013 Nebraska Return 02/06/2014 PDF
22-13-3 Individual Income Tax Computation of 2013 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 2013 Nebraska Return 02/06/2014 PDF
22-12-1 Individual Income Tax Computation of 2012 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2012 Nebraska Return 02/13/2013 PDF
22-12-2 Individual Income Tax Computation of 2012 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 2012 Nebraska Return 02/13/2013 PDF
22-11-1 Individual Income Tax Computation of 2011 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2011 Nebraska Return 01/17/2012 PDF
22-11-2 Individual Income Tax Computation of 2011 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 2011 Nebraska Return 01/23/2012 PDF
22-10-1 Individual Income Tax Special Capital Gains for Federal § 338 Election 09/08/2010 PDF
22-10-3 Individual Income Tax Computation of 2010 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 2010 Nebraska Return 02/22/2011 PDF
22-10-4 Individual Income Tax Computation of 2010 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2010 Nebraska Return - RE-ISSUED 04/19/2011 PDF
22-09-1 Individual Income Tax Computation of 2009 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2009 Nebraska Return 01/25/2010 PDF
22-09-2 Individual Income Tax Computation of 2009 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 2009 Nebraska Return 01/20/2010 PDF
22-08-1 Individual Income Tax Computation of 2008 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2008 Nebraska Return 01/22/2009 PDF
22-08-2 Individual Income Tax Computation of 2008 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 2008 Nebraska Return 01/22/2009 PDF
22-07-1 Individual Income Tax Computation of 2007 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2007 Nebraska Return 01/31/2008 PDF
22-07-2 Individual Income Tax Computation of 2007 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 2007 Nebraska Return 01/31/2008 PDF
22-06-1 Individual Income Tax Computation of 2006 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2006 Nebraska Return 01/10/2007 PDF
22-06-2 Individual Income Tax Computation of 2006 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 2006 Nebraska Return 01/10/2007 PDF
22-05-1 Individual Income Tax Computation of 2005 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2005 Nebraska Return 01/18/2006 PDF
22-05-2 Individual Income Tax Computation of 2005 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 2005 Nebraska Return 01/30/2006 PDF
22-04-1 Individual Income Tax Military Service Compensation Paid to Nonresidents of Nebraska 01/09/2004 PDF
22-04-2 Individual Income Tax Computation of 2004 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2004 Nebraska Return 12/17/2004 PDF
22-04-3 Individual Income Tax Computation of 2004 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 2004 Nebraska Return 12/17/2004 PDF
22-03-1 Individual Income Tax Computation of 2003 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2003 Nebraska Return 12/31/2003 PDF
22-03-2 Individual Income Tax Computation of 2003 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 2003 Nebraska Return 12/31/2004 PDF
22-02-1 Individual Income Tax Bonus Depreciation 05/03/2002 PDF
22-02-2 Individual Income Tax Computation of 2002 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2002 Nebraska Return 12/27/2002 PDF
22-02-3 Individual Income Tax Computation of 2002 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 2002 Nebraska Return 12/27/2002 PDF
22-01-1 Individual Income Tax Computation of 2001 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2001 Nebraska Return 12/10/2001 PDF
22-01-2 Individual Income Tax Computation of 2001 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 2001 Nebraska Return 12/10/2001 PDF
22-00-1 Individual Income Tax Computation of 2000 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2000 Nebraska Return 12/29/2000 PDF
22-00-2 Individual Income Tax Computation of 2000 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 2000 Nebraska Return 12/29/2000 PDF
22-99-1 Individual Income Tax Computation of 1999 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 1999 Nebraska Return 12/17/1999 PDF
22-99-2 Individual Income Tax Computation of 1999 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 1999 Nebraska Return 12/23/1999 PDF
22-98-1 Individual Income Tax Computation of 1998 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 1998 Nebraska Return 12/08/1998 PDF
22-98-2 Individual Income Tax Computation of 1998 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 1998 Nebraska Return 12/23/1998 PDF
22-97-1 Individual Income Tax Computation of 1997 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 1997 Nebraska Return 12/17/1997 PDF
22-97-2 Individual Income Tax Computation of 1997 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 1997 Nebraska Return 12/15/1997 PDF
22-96-1 Individual Income Tax Compensation Paid to Certain Rail Carrier Employees Working in More than One State 11/07/1996 PDF
22-96-2 Individual Income Tax Compensation Paid to Certain Motor Carrier Employees Working in More than One State 11/07/1996 PDF
22-90-3 Individual Income Tax Unemployment and Sickness Insurance Benefits Paid by the Railroad Retirement Board 01/03/1991 PDF
22-90-4 Individual Income Tax Stock Qualification for Purposes of the Capital Gain Election 01/22/1991 PDF
22-88-2 Individual Income Tax Short Period Return 05/02/1988 PDF
22-88-3 Individual Income Tax Income from Installment Sales 05/24/1988 PDF
22-88-5 Individual Income Tax Tax Treatment of Lump Sum Railroad Distributions as Incentives for Early Retirement 09/19/1988 PDF
22-85-2 Individual Income Tax Computation of Tax Where Taxpayer Restores Substantial Amount Held Under Claim of Right 05/03/1985 PDF

Fiduciary Income Tax

Ruling Number Tax Type Title Date Issued Document
23-13-1 Fiduciary Income Tax Computation of 2013 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2013 Nebraska Return 02/11/2014 PDF
23-13-2 Fiduciary Income Tax Computation of 2013 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 2013 Nebraska Return 02/11/2014 PDF
23-12-1 Fiduciary Income Tax Computation of 2012 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2012 Nebraska Return 02/26/2013 PDF
23-12-2 Fiduciary Income Tax Computation of 2012 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 2012 Nebraska Return 02/26/2013 PDF
23-11-1 Fiduciary Income Tax Computation of 2011 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2011 Nebraska Return 01/24/2012 PDF
23-11-2 Fiduciary Income Tax Computation of 2011 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 2011 Nebraska Return 01/24/2012 PDF
23-10-1 Fiduciary Income Tax Computation of 2010 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2010 Nebraska Return 02/22/2011 PDF
23-10-2 Fiduciary Income Tax Computation of 2010 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 2010 Nebraska Return 02/22/2011 PDF
23-09-1 Fiduciary Income Tax Computation of 2009 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2009 Nebraska Return 02/03/2010 PDF
23-09-2 Fiduciary Income Tax Computation of 2009 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 2009 Nebraska Return 02/03/2010 PDF
23-08-1 Fiduciary Income Tax Computation of 2008 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2008 Nebraska Return 01/22/2009 PDF
23-08-2 Fiduciary Income Tax Computation of 2008 Credit for Prior Year Minimum Tax to Determine Nebraska Minimum Tax Credit for the 2008 Nebraska Return 01/22/2009 PDF
23-07-1 Fiduciary Income Tax Computation of 2007 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2007 Nebraska Return 01/31/2008 PDF
23-07-2 Fiduciary Income Tax Computation of 2007 Credit for Prior Year Minimum Tax 01/31/2008 PDF
23-06-1 Fiduciary Income Tax Computation of 2006 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2006 Nebraska Return 01/11/2007 PDF
23-06-2 Fiduciary Income Tax Computation of 2006 Credit for Prior Year Minimum Tax 01/11/2007 PDF
23-05-1 Fiduciary Income Tax Computation of 2005 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2005 Nebraska Return 01/18/2006 PDF
23-05-2 Fiduciary Income Tax Computation of 2005 Credit for Prior Year Minimum Tax 01/30/2006 PDF
23-04-1 Fiduciary Income Tax Computation of 2004 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2004 Nebraska Return 12/17/2004 PDF
23-04-2 Fiduciary Income Tax Computation of 2004 Credit for Prior Year Minimum Tax 12/17/2004 PDF
23-03-1 Fiduciary Income Tax Computation of 2003 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2003 Nebraska Return 12/31/2003 PDF
23-03-2 Fiduciary Income Tax Computation of 2003 Credit for Prior Year Minimum Tax 12/31/2003 PDF
23-02-1 Fiduciary Income Tax Bonus Depreciation 05/03/2002 PDF
23-02-2 Fiduciary Income Tax Computation of 2002 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2002 Nebraska Return 12/27/2002 PDF
23-02-3 Fiduciary Income Tax Computation of 2002 Credit for Prior Year Minimum Tax 12/27/2002 PDF
23-01-1 Fiduciary Income Tax Computation of 2001 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2001 Nebraska Return 12/10/2001 PDF
23-01-2 Fiduciary Income Tax Computation of 2001 Credit for Prior Year Minimum Tax 05/01/2002 PDF
23-00-1 Fiduciary Income Tax Computation of 2000 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 2000 Nebraska Return 12/29/2000 PDF
23-00-2 Fiduciary Income Tax Computation of 2000 Credit for Prior Year Minimum Tax 12/29/2000 PDF
23-99-1 Fiduciary Income Tax Computation of 1999 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 1999 Nebraska Return 12/17/1999 PDF
23-99-2 Fiduciary Income Tax Computation of 1999 Credit for Prior Year Minimum Tax 12/17/1999 PDF
23-98-1 Fiduciary Income Tax Computation of 1998 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 1998 Nebraska Return 12/16/1998 PDF
23-98-2 Fiduciary Income Tax Computation of 1998 Credit for Prior Year Minimum Tax 12/23/1998 PDF
23-97-1 Fiduciary Income Tax Computation of 1997 Alternative Minimum Tax to Determine Nebraska Minimum Tax for the 1997 Nebraska Return 12/17/1997 PDF
23-97-2 Fiduciary Income Tax Computation of 1997 Credit for Prior Year Minimum Tax 12/17/1997 PDF
23-86-1 Fiduciary Income Tax Computation of 1986 Alternative Minimum Tax to Determine Federal Income Tax Before Credits for the 1986 Nebraska Return 01/22/1987 PDF

Corporate Income Tax

Ruling Number Tax Type Title Date Issued Document
24-08-1 Corporate Income Tax Nexus - For-Hire Trucking Companies 04/09/2008 PDF
24-08-2 Corporate Income Tax Bonus Depreciation and Enhanced Section 179 Expense Deductions 10/06/2008 PDF
24-02-1 Corporate Income Tax Bonus Depreciation 05/03/2002 PDF
24-01-1 Corporate Income Tax Nexus 02/22/2001 PDF
24-96-1 Corporate Income Tax Apportionment Formula: Reinsurance Premiums 11/27/1996 PDF
24-91-1 Financial Institution Tax Average Deposits of Short-Period Returns 11/18/1991 PDF
24-90-1 Financial Institution Tax Filing Requirements of Short-Period Returns 01/16/1991 PDF
24-87-1 Corporate Income Tax S Corporation(s) in a Unitary Group 03/17/1987 PDF

Partnership Income Tax

Ruling Number Tax Type Title Date Issued Document
25-94-1 Partnership Income Tax Partnership - Limited Liability Companies 06/13/1994 PDF

Tax Incentives

Ruling Number Tax Type Title Date Issued Document
29-19-1 Nebraska Advantage Tax Incentives Wage and Investment Levels for 2020 Nebraska Advantage Act Applications 12/03/2019 PDF
29-18-1 Nebraska Advantage Tax Incentives Wage and Investment Levels for 2019 Nebraska Advantage Act Applications 11/15/2018 PDF
29-17-1 Nebraska Tax Incentives Revenue Ruling Rescinded (29-87-11, Computer Software) 01/03/2017 PDF
29-17-2 Nebraska Advantage Tax Incentives Subsequent Nebraska Advantage Applications 12/13/2017 PDF
29-17-3 Nebraska Advantage Tax Incentives Wage and Investment Levels for 2018 Nebraska Advantage Act Applications 12/22/2017 PDF
29-16-1 Nebraska Advantage Tax Incentives Wage and Investment Levels for 2017 Nebraska Advantage Act Applications 11/21/2016 PDF
29-15-1 Nebraska Advantage Tax Incentives Wage and Investment Levels for 2016 Nebraska Advantage Act Applications 12/17/2015 PDF
29-14-1 Nebraska Advantage Tax Incentives Wage and Investment Levels for 2015 Nebraska Advantage Act Applications 10/24/2014 PDF
29-13-1 Nebraska Advantage Tax Incentives Amending a Nebraska Advantage Act Agreement 07/22/2013 PDF
29-13-3 Nebraska Advantage Tax Incentives Electronic Verification of Employees' Eligibility Status 08/16/2013 PDF
29-10-1 Tax Incentives Data Centers 03/09/2010 PDF
29-10-2 Tax Incentives Enhanced Research Tax Credits 05/10/2010 PDF
29-05-1 Tax Incentives Sales or Use Tax Paid Is Not Part of Investment 12/20/2005 PDF
29-05-2 Tax Incentives Original Cost 12/20/2005 PDF
29-05-3 Tax Incentives New Employees at More than One Location 12/20/2005 PDF
29-05-4 Tax Incentives Salaried Employees Considered Full-time Employees 12/20/2005 PDF
29-05-5 Tax Incentives Time of Investment 12/20/2005 PDF
29-05-6 Tax Incentives Rate of Pay 12/20/2005 PDF
29-05-7 Tax Incentives Use of Credits by a Unitary Group 12/20/2005 PDF
29-05-8 Tax Incentives Equipment Moved into the State 12/20/2005 PDF
29-05-9 Tax Incentives Conversion of Applications 12/20/2005 PDF
29-05-11 Tax Incentives Filing for a Subsequent Agreement 12/20/2005 PDF
29-03-1 Tax Incentives LB 608 Application 12/18/2003 PDF
29-00-1 Tax Incentives Rural Economic Opportunity Act 08/07/2000 PDF
29-96-1 Tax Incentives Definition of Business Location 09/24/1996 PDF
29-96-2 Tax Incentives Property Tax Exemption After Filing for Subsequent Agreement (Employment and Investment Growth Act - LB 775) 12/31/1996 PDF
29-93-1 Tax Incentives Personal Property Tax Exemption 02/12/1993 PDF
29-93-2 Tax Incentives Form 775P Filing 02/19/1993 PDF
29-93-3 Tax Incentives Subsequent Agreements (Employment and Investment Growth Act - LB 775) 04/08/1993 PDF
29-91-1 Tax Incentives Peripheral Components 03/11/1991 PDF
29-91-2 Tax Incentives Peripheral Components 03/11/1991 PDF
29-91-3 Tax Incentives Sale-lease Back 05/30/1991 PDF
29-90-1 Tax Incentives Short Period Returns 12/26/1990 PDF
29-90-2 Tax Incentives New Location 01/03/1991 PDF
29-89-1 Tax Incentives Mainframe Business Computers 06/07/1989 PDF
29-88-1 Tax Incentives Use of the Single Factor Apportionment Formula by an S Corporation 04/07/1988 PDF
29-88-2 Tax Incentives Withdrawal to the Employment Expansion and Investment Incentive Act 05/09/1988 PDF
29-88-3 Tax Incentives Employment Increase 08/08/1988 PDF
29-87-1 Tax Incentives Original Cost (Employment and Investment Growth Act - LB 775) 09/04/1987 PDF
29-87-2 Tax Incentives Time of Investment (Employment and Investment Growth Act - LB 775) 09/04/1987 PDF
29-87-3 Tax Incentives Amendment of Agreements (Employment and Investment Growth Act - LB 775) 09/04/1987 PDF
29-87-4 Tax Incentives Salaried Employees Considered Full-time Employees (Employment and Investment Growth Act - LB 775) 09/04/1987 PDF
29-87-5 Tax Incentives Sales or Use Tax is Not Part of Investment (Employment and Investment Growth Act - LB 775) 09/04/1987 PDF
29-87-6 Tax Incentives New Employees at More than One Location (Employment and Investment Growth Act - LB 775) 10/05/1987 PDF
29-87-7 Tax Incentives Leases Between Members of a Unitary Group (Employment and Investment Growth Act - LB 775) 10/28/1987 PDF
29-87-8 Tax Incentives Equipment Moved Into the State (Employment and Investment Growth Act - LB 775) 11/09/1987 PDF
29-87-9 Tax Incentives Agricultural Products (Employment and Investment Growth Act - LB 775) 11/03/1987 PDF
29-87-10 Tax Incentives Use of Credits by a Unitary Group Including a Financial Institution (Employment and Investment Growth Act - LB 775) 10/05/1987 PDF

Charitable Gaming

Ruling Number Tax Type Title Date Issued Document
35-13-1 County/City Lottery (Keno) Player Access Devices 01/02/2013 PDF
35-10-1 County/City Lottery (Keno) Elimination of Printed Pay Tickets 03/02/2010 PDF
35-10-2 County/City Lottery (Keno) Certification of Independent Testing Laboratories 10/26/2010 PDF
35-10-3 County/City Lottery (Keno) Compliance Procedures for Counties, Cities, and Villages Licensed to Conduct a Keno Lottery 12/02/2010 PDF
35-00-1 Bingo, Lottery by Pickle Card, Lottery and Raffle Bingo, Lottery by Pickle Card, Lottery, and Raffle - Rules of Play for "Duck Races" in Nebraska 12/20/2000 PDF
35-00-2 Bingo, Lottery by Pickle Card, Lottery and Raffle Bingo Bonus Pickle Cards 08/15/2000 PDF
35-97-2 Bingo, Lottery by Pickle Card, Lottery and Raffle Construction, approval, and sale of seal card and coin board games in Nebraska 09/05/1997 PDF
35-96-5 Bingo, Lottery by Pickle Card, Lottery and Raffle Rules of Play or seal card games in Nebraska 08/14/1996 PDF

Miscellaneous Taxes

Ruling Number Tax Type Title Date Issued Document
2014-1 Athletic Commission Appeals Process for Decisions of the State Athletic Commissioner 09/23/2014 PDF
2011-1 Athletic Commission Determining the 5% Gross Receipts Tax 08/19/2011 PDF
2011-2 Athletic Commission Disciplinary Action for Participation in a Non-sanctioned Fight 10/24/2011 PDF
2011-3 Athletic Commission Approved Training and Required Testing for Amateur or Professional Mixed Martial Arts (MMA) Judges and Referees 10/24/2011 PDF
54-08-1 Mechanical Amusement Device Tax Machines with Multiple Playing Stations 11/13/2008 PDF
57-08-1 Cigarette Tax Minimum Selling Price of Cigarettes 08/12/2008 PDF
28-02-1 Litter Fee Litter Fee Application 09/30/2002 PDF
68-02-1 Lodging Tax Application 09/30/2002 PDF
57-02-1 Cigarette Tax Unfair Cigarette Sales Act - Advertising 03/14/2002 PDF

All Nebraska Taxes

Ruling Number Tax Type Title Date Issued Document
99-20-1 All Nebraska Taxes Signature Requirements 03/24/2020 PDF
99-19-1 All Nebraska Taxes Revenue Ruling Rescinded (99-09-2, Internal Revenue Service Disaster Relief Designation) 04/09/2019 PDF
99-18-1 All Nebraska Taxes Interest Rate Assessed on State Taxes 10/03/2018 PDF
99-14-1 All Nebraska Taxes Disclosure of Department Responses to Taxpayers 7/21/2014 PDF
99-09-1 All Nebraska Taxes Contesting a Notice of Deficiency Determination 01/07/2009 PDF
99-09-3 All Nebraska Taxes Adjustments to Municipal Equalization Fund State Aid Calculations 06/30/2009 PDF
99-09-4 Individual, Fiduciary, and Corporate Income Tax Nebraska Follows Federal Net Operating Loss (NOL) Carryback Periods for Individual or Fiduciary, but Not for Corporate Taxpayers 07/14/2009 PDF
99-08-1 All Nebraska Taxes Examination and Retention of Taxpayer Records 01/23/2008 PDF
99-08-2 All Income Tax Federal Economic Stimulus Act of 2008 - Bonus Depreciation and Enhanced Section 179 Expense Deductions for Nebraska Income Tax Purposes 10/06/2008 PDF
99-08-3 All Nebraska Taxes Abatement of Interest Assessed on Delinquent Taxes 10/06/2008 PDF
99-05-1 All Nebraska Taxes Revenue Ruling Rescinded (99-92-1, Definition of Nebraska Indian Reservation) 09/29/2005 PDF
99-91-1 All Nebraska Taxes Reproduction and Substitution of Nebraska Tax Returns and Related Schedules 09/12/1991 PDF
99-76-1 All Nebraska Taxes Definition of an Indian 10/01/1976 PDF
99-76-3 All Nebraska Taxes Definition of Reservation Indian 10/01/1976 PDF
99-76-4 All Nebraska Taxes Taxability of Indian Tribal Councils 10/01/1976 PDF
99-76-5 All Nebraska Taxes Claims for Refund by Reservation Indians 10/01/1976 PDF
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