Nebraska Sales Tax Exemptions

This guidance document is advisory in nature but is binding on the Nebraska Department of Revenue (DOR) until amended. A guidance document does not include internal procedural documents that only affect the internal operations of DOR and does 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 this guidance document imposes additional requirements or penalties on regulated parties, you may request a review of the document.

This guidance document may change with updated information or added examples. DOR recommends you do not print this document. Instead, sign up for the subscription service at revenue.nebraska.gov to get updates on your topics of interest.

Pursuant to 316 Neb. Admin. Code, Ch.1, § 012 the Nebraska Department of Revenue (DOR) is publishing the following sales tax exemption list of most exemptions and separate regulations that define, explain, and describe limitations on the exemptions. Please refer to the revenue ruling, regulation, or statute referenced in the right-hand column for more detailed definitions, explanations, and limitations.

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)
Aircraft owned by an out-of-state resident or business An aircraft delivered in Nebraska, or any taxable service that is performed on an aircraft brought into Nebraska, by a nonresident individual or out-of-state business, when the aircraft will not be registered or based in Nebraska and it will not remain in Nebraska more than ten days after the sale or service is completed. None Reg-1-067, Aircraft and Related Services
Labor for items to be shipped out-of-state The amount charged for the fabrication, production, installation, or application labor performed regarding property owned and furnished by an in-state or out-of state customer which is fabricated in Nebraska and then shipped by the Nebraska retailer performing the fabrication to a point outside Nebraska. None Neb. Rev. Stat. § 77-2704.11
Property purchased in other states to be used in another state Property purchased in another state, territory, or possession of the United States, the Commonwealth of Puerto Rico, or any foreign country which is intended to be used at that location, and is actually used for its intended purpose in another state, commonwealth, territory, possession or country; and then brought into the State of Nebraska for use. None Neb. Rev. Stat. § 77-2704.44(2)
Property shipped out-of-state Property shipped outside Nebraska pursuant to a sales contract calling for out-of-state delivery by the retailer, or delivery by the retailer to a carrier, to the post office, or to a forwarding agent for its shipment out-of-state, to be installed/used in another state. None Reg-1-064, Interstate Commerce
Property taxed in another state Property which has been taxed in another state, territory, or possession of the U.S., when a reciprocal exclusion or an exemption similar to transactions in Nebraska is granted. None Neb. Rev. Stat. § 77-2704.49
Property purchased from a non-nexus seller to be transported out-of-state Property purchased from a non-nexus seller and retained solely to be transported out-of-state or to be incorporated into other property which will then be transported out-of-state (temporary storage). None Neb. Rev. Stat. § 77-2704.44(1)
State reciprocal agreements for industrial machinery Industrial machinery and equipment, including parts for repairs, purchased by another state or political subdivision of another state if the other state provides a similar reciprocal exemption. Form 13

Reg-1-014, Exempt Sale Certificate

Reg-1-093, Governmental Units

Revenue Ruling 01-09-1, Industrial Machinery and Equipment, Reciprocal Exemption with the State of Iowa

 

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)
Agricultural machinery and equipment Depreciable agricultural machinery and equipment used directly for use in commercial agriculture.

Any repair or replacement parts for agricultural machinery and equipment used in commercial agriculture.

 Form 13 Reg-1-094, Agricultural Machinery and Equipment

Neb. Rev. Stat. § 77-2704.36
Agricultural chemicals Agricultural chemicals, adjuvants, surfactants, bonding agents, clays, oils, and any other additives or compatibility agents for use in commercial agriculture and applied to land or crops. Form 13 Reg-1-061, Agricultural Chemicals
Animal grooming Animal grooming services performed by a licensed veterinarian or licensed veterinary technician in conjunction with the medical treatment of an animal. Records of the veterinarian showing the grooming was performed in conjunction with the medical treatments of an animal Reg-1-102, Animal Specialty Services
Animal life Sales of any form of animal life, the products of which ordinarily constitute food for human consumption (for example, cattle, sheep, swine, baby chicks, turkey poults, poultry, and bees). Sales of game birds subject to permit and regulation by the Game and Parks Commission. None Reg-1-062, Animal Life
Animal specialty services Services provided to livestock. None Reg-1-102, Animal Specialty Services
Baling Wire, Net Wrap and Twine Beginning October 1, 2022 for net wrap and October 1, 2023, baling wire and twine for use in commercial agriculture.  Form 13 Neb. Rev. Stat. § 77-2704.36
Commercial artificial insemination Semen and insemination services for use in ranching, farming, or other commercial or industrial uses. None Neb. Rev. Stat. § 77-2704.23
Feed or water Feed or water for the care of or consumption by animals ordinarily used as food for human consumption. None, if the manufacturer's label confirms that it is solely for use by food-producing animals

Form 13, if the feed can be used by food-producing AND other animals

 Reg-1-063, Feed, Water, Agricultural Chemicals, and Veterinary Medicines for Animal Life
Mineral oil as dust suppressant Mineral oil to be applied to grain as a dust suppressant. Form 13

Neb. Rev. Stat. § 77-2704.60
Oxygen Oxygen for use in aquaculture. Form 13 Reg-1-061, Agricultural Chemicals
Seeds sold to commercial producers Seeds and annual plants, the products of which are food for human consumption, when sold to commercial producers of the products of such seeds and plants. Also includes seed legumes, grasses, and grains for agricultural purposes. Form 13, or other documentation that demonstrates that the buyer is a commercial producer Reg-1-060, Seeds and Plants
Veterinary medicine for animals raised for human consumption or for pelts used by humans Medicines for the prevention or treatment of disease or injury in food-producing or pelt-producing animals. Includes all drugs, antibiotics, viruses, serums, toxins, antitoxins, or analogous products of natural or synthetic origin. None, if the manufacturer's label confirms that it is solely for use by food-producing animals

Form 13, if the veterinary medicine can be used for both food-producing AND other animals

Reg-1-078, Veterinarians and Veterinary Medicines

Reg-1-063, Feed, Water, Agricultural Chemicals, and Veterinary Medicines for Animal Life
Water for irrigation Water used for irrigation of agricultural lands. Form 13 Reg-1-066, Sewer and Water
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)
Common or contract carrier accessories Accessories purchased for use with a common or contract carrier vehicle, watercraft, or aircraft which could have been included in the list price at the time of purchase. Form 13 Reg-1-069, Common and Contract Carrier
Common or contract carrier vehicles; repair parts and services The purchase, rental, or lease of motor vehicles, trailers, semitrailers, watercraft, or aircraft used as a common or contract carrier; repair and replacement parts; and any associated labor charges. Form 13 Reg-1-069, Common and Contract Carrier
Common or contract carrier safety equipment Equipment required by a federal or state regulatory agency to be included on a common or contract carrier vehicle, watercraft, or aircraft operating in or through the State of Nebraska for the health or safety of passengers or cargo. Form 13 Reg-1-069, Common and Contract Carrier
Railroad rolling stock; repair parts and services The purchase, rental, or lease of railroad rolling stock, whether purchased by a railroad or by another person; repair and replacement parts; and associated labor charges. None Reg-1-068, Railroads
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)
Admissions charged by nonprofit, IRC § 501(c)(3) organizations that are conducting statewide sports events, or are dedicated to youth development and healthy living Fees and admissions charged to participants by nonprofit IRC § 501(c)(3) organizations that either (1) conduct statewide sports events with multiple sports for both adults and youth, or (2) are affiliated with a national organization that is primarily dedicated to youth development and healthy living and offers sports instruction or sports events in multiple sports. None Neb. Rev. Stat. § 77-2704.10(7) & (8)
Assistance in the purchase of motor vehicle for the disabled The entire purchase price of a motor vehicle purchased when the maximum amount allowed by law is contributed by the United States Veterans’ Administration or the Nebraska Department of Health and Human Services Finance and Support for a disabled person. If the amount contributed is less than the maximum amount, the exemption is based on the portion of the purchase price contributed. Notation on Form 6

Neb. Rev. Stat. § 77-2704.21 

Reg-1-020, Motor Vehicles
Bullion Bars, ingots, or medallions made of gold, silver, platinum, palladium, or a combination of these, whose value depends on its content and not the form. Beginning January 1, 2025, bullion includes coins, notes, leaf, foil, and film. The value of the metal or combination of metals must depend primarily on the content and not the form. None Neb. Rev. Stat. § 77-2704.66
Currency Coins or currency made of gold, silver, or other metal or paper that have been used as legal tender. None Neb. Rev. Stat. § 77-2704.66
Diapers Beginning July 1, 2027, diapers worn by humans who are incapable of or have difficulty controlling their bladder or bowel movements. None Neb. Stat. § 77-2704.71
Digital Goods Not Taxed by Statute or Regulation Digital goods not subject to tax under Neb. Rev. Stat. § 77-2701.16(9) or Reg-1-080.05. None Neb. Rev. Stat. § 77-2701.16(9)

Reg-1-080, Sales of Legal, Medical, and Commercial Documents and Records

Revenue Ruling 01-11-3, Retail Sales of Digital Media
Entry fees charged by political subdivisions or 501(c)(3) organizations for youth sports events, youth sports leagues, or youth competitive educational activities Entry fees or other amounts charged by political subdivisions or 501(c)(3) organizations to participate in sports events, sports leagues, or competitive educational activities that are restricted to those participants who are less than 19 years old. None Neb. Rev. Stat. § 77-2704.63
Feminine hygiene products Beginning October 1, 2022, feminine hygiene products , defined to mean tampons, panty liners, menstrual cups, sanitary napkins, and other similar tangible personal property designed for feminine hygiene in connection with the human menstrual cycle but does not include grooming and hygiene products. None Neb. Rev. Stat. §
77-2704.70
Laundromats The use of coin-operated machines for laundering. None Reg-1-048, Laundries and Dry Cleaners
Medicines & medical equipment Insulin and prescription medicines, durable medical equipment, home medical supplies, mobility-enhancing equipment, prosthetic and orthotic devices, oxygen, and any oxygen equipment for a patient’s use sold under a doctor’s prescription. Prescription from health care professional (except insulin) Reg-1-050, Medicines and Medical Equipment
Newspapers Newspapers issued at least once a week; newspaper advertising supplements distributed with newspapers. None Reg-1-054, Newspapers
Political Campaign Fundraisers Fees and admissions charged for political events by ballot question committees, candidate committees, independent committees, and political party committees as defined in the Nebraska Political Accountability and Disclosure Act. None Neb. Rev. Stat. §
77-2704.10(4)
Repair labor Repair labor performed on any item, the sale of which is not subject to sales tax. None Reg-1-082, Labor Charges
Repair labor on motor vehicles Repair labor involved in restoring the original form and condition of a motor vehicle, or replacing a component part in a motor vehicle, trailer, or semitrailer. None Reg-1-082, Labor Charges
Residential Water Service Beginning October 1, 2021, the sale, lease, rental, storage, use, or other consumption in this state of residential water service. Formal classification, or  Form 13 Neb. Rev. Stat. §
77-2704.68
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)
Aircraft fuel Fuel for use in aircraft, specifically aviation gasoline and jet fuel. None Neb. Rev. Stat. § 77-2704.03
Electric Energy used by motor vehicles Beginning January 1, 2028, sales use or other consumption of electric energy when stored, used, or consumed by a motor vehicle and the electricity was subject to the excise tax imposed in Neb. Rev. Stat. § 66-4,105(2).  None Neb. Stat. § 77-2704.72
Energy used in certain industries
Sales and purchases of electricity, coal, gas, fuel oil, diesel fuel, tractor fuel, propane, gasoline, coke, nuclear fuel, butane, wood as fuel, and corn as fuel when more than 50% of the amount purchased is for use directly in irrigation or farming; or for use directly in processing, manufacturing, generation of electricity, refining of property; or for use by any hospital. Processing includes grain drying and aerating in commercial agriculture.
These energy sources are also exempt when more than 50% of the amount purchased is for use in compressing natural gas for use as a vehicle fuel.
 Form 13 Reg-1-089, Energy Source Utility Exemption

Neb. Rev. Stat. § 77-2704.13

 
Minerals, oil, and gas severed from real property Sales in this state of minerals, oil, and gas. None Neb. Rev. Stat. § 77-2704.04
Motor fuels Motor vehicle fuels such as gasoline, diesel, and compressed fuels, including casing head or natural gasoline, and any other liquids or gases for use in vehicles, motorboats, or railroad rolling stock. None Neb. Rev. Stat. § 77-2704.05
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)
Religious organization meals Prepared food and food ingredients, including soft drinks and candy, for human consumption when sold by a religious organization at a function of the religious organization. None Reg-1-083, Prepared Food and Beverage Service
Concessions Concession sales of food by elementary and secondary schools at events, including those open to the public. None Reg-1-092, Educational Institutions
Prepared Food for elderly, handicapped, or Supplemental Security Income recipients Prepared food sold to the elderly, handicapped, or recipients of Supplemental Security Income by an organization that accepts the Supplemental Nutrition Assistance Program (SNAP). It is not necessary for the purchaser to use an electronic benefits transfer to pay for the prepared food. None Reg-1-083, Prepared Food and Beverage Service
Food for human consumption Food or food ingredients for human consumption, except for prepared food and food sold through vending machines. None Reg-1-087, Food or Food Ingredients
Meals provided by hospitals or other institutions to patients, residents, or inmates Prepared food and food ingredients, including soft drinks and candy, for human consumption when served to patients of hospitals and inmates of other institutions licensed by Nebraska for care of human beings. None Reg-1-083, Prepared Food and Beverage Service
Meals provided to students and campers Prepared food served to residents of fraternities, sororities, cooperative student societies, and summer camps which charge a single amount to attend. None Reg-1-083, Prepared Food and Beverage Service
Schools and school-related organizations Prepared food and food ingredients, including soft drinks and candy, for human consumption served by public or private schools, school districts, student organizations, or parent-teacher associations pursuant to an agreement with the proper school authorities, in an elementary or secondary school or at any institution of higher education, public or private, during the regular school day, or at an approved function of the school or institution. However, this exemption does not apply to sales by an institution of higher education at any facility or function which is open to the general public. None Reg-1-083, Prepared Food and Beverage Service

Reg-1-087, Food or Food Ingredients
Supplemental Nutrition Assistance Program (SNAP) Food or food ingredients which are purchased by electronic benefits transfer under regulations issued by the U.S. Department of Agriculture. None Reg-1-087, Food or Food Ingredients
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)
Biochips Solid substrates upon or into which is incorporated genetic or protein information when used for the purpose of genotyping or analyzing gene expression, protein expression, genomic sequencing or protein profiling. Form 13 Neb. Rev. Stat. § 77-2704.61
C-BED purchases Materials for the manufacture, installation, construction, repair, or replacement of a community-based energy development project. Form 13, and a copy of the exemption certificate issued by the Department Reg-1-109, Community-based Energy Development (C-BED) Projects
Catalysts and chemicals used in ethanol production Beginning October 1, 2021, the sale, lease, rental, use, or other consumption in Nebraska of all catalysts, chemicals, and materials used in the process of manufacturing ethyl alcohol and the production of coproducts.  Form 13 Neb. Rev. Stat. § 77-
2704.69
Component/ingredient parts Property or fabrication labor that becomes an ingredient or component part of property which is manufactured, processed, or fabricated for ultimate sale at retail. Form 13 Reg-1-023, Component Parts - Manufacturing, Processing, and Fabrication
Containers Nonreturnable containers sold to persons who place contents in the container and sell the contents with the container. If the contents of a container are tax exempt, the container is also exempt. Form 13 Reg-1-043, Containers
Data centers Any tangible personal property acquired by a person operating a data center, which is an organized assembly of hardware and software and related infrastructure (including environmental control) for the purpose of storing, managing, or disseminating data which is subsequently used outside the state. Form 13 Neb. Rev. Stat. § 77-2704.62
Film rentals & syndicated programming Gross income received from videotape, film rentals, and satellite programming when tax is charged on the admission. Sales of syndicated programming for rebroadcast by a radio or television station. None Reg-1-045, Motion Picture Film, Videotape, and Programming

Revenue Ruling 01-11-3, Retail Sales of Digital Media
Intercompany leases An intercompany lease from a subsidiary to the parent company or vice versa, from one subsidiary to another subsidiary of the same parent company, or between brother-sister companies, provided the lessor paid a sales or use tax on its purchase of the property that is leased. Sole proprietorships and individuals do not qualify for this exemption. None Reg-1-018, Rent or Lease of Tangible Personal Property
Intercompany sales An intercompany sale from a subsidiary to the parent company or vice versa, from one subsidiary to another subsidiary of the same parent company, or between brother-sister companies if the seller previously paid a sales or use tax on the property sold. Sole proprietorships and individuals do not qualify for this exemption. None Reg-1-022, Occasional Sales
Leasing or using towers or structures for Internet, GPS, or broadcasting Beginning October 1, 2021, the gross income received for leasing or using towers or other structures primarily for furnishing Internet access services, agricultural GPS locating services, or radio or television broadcasting. None Neb. Rev. Stat. § 77-
2701.16(2)(e)(ii)
Manufacturing Machinery & Equipment The sale, lease, rental, storage, use, or other consumption in Nebraska by a manufacturer of qualified manufacturing machinery and equipment (MME). Form 13 Reg-1-107, Manufacturing Machinery and Equipment Exemption
Molds and dies Sales of molds, dies, and patterns which are either used in manufacturing or used to manufacture a single product that is either injection-molded from plastic or stamped from metal. Form 13

Reg-1-095, Molds, Dies, and Patterns

Reg-1-107, Manufacturing Machinery and Equipment Exemption
Occasional sales of business or farm machinery and equipment The sale of business or farm machinery and equipment used by a seller as a depreciable capital asset for more than one year in the business. Form 13, issued by the seller Reg-1-022, Occasional Sales
Replacement parts & services for MME Replacement parts and services in Nebraska for manufacturing machinery and equipment. Form 13 Reg-1-107, Manufacturing Machinery and Equipment Exemption
Sales for resale Property purchased to be resold prior to the use of the property. Form 13 Reg-1-013, Sale for Resale-Resale Certificate
Transfer of property in change of business ownership Sale of property that is made in connection with the sale to a single buyer of all or substantially all of the property of a trade or business if the seller has previously paid sales or use tax on the property sold. Form 13, issued by the seller Neb. Rev. Stat. §§ 77-2701.24(3)
and 77-2704.48

Reg-1-022, Occasional Sales
U.S. postage charges on direct mail U.S. postage charges on direct mail must be separately stated on the invoice, bill of sale, or similar document given to the purchaser. None Neb. Rev. Stat. §§ 77-2701.11
and 77-2701.35

Revenue Ruling 01-14-1
Water Water used for manufacturing purposes. Form 13 Reg-1-066, Sewer and Water
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)
Dormitories Rental of rooms in dormitories operated by an educational institution. None Reg-1-046, Hotels, Lodgings, and Accommodations
Long-term lodging Lodging for 30 continuous days or more. None Reg-1-046, Hotels, Lodgings, and Accommodations
Room rentals by certain institutions Room rentals made by certain facilities licensed under the Health Care Facility Licensure Act, and other facilities licensed by the State of Nebraska. None

Neb. Rev. Stat. § 77-2701.33(2)

Reg-1-046, Hotels, Lodgings, and Accommodations
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)
Occasional sales Garage sales and sales made by individuals on an online auction site of household goods and personal belongings. The sale cannot be held for more than three days in a year and the sales must meet additional criteria. None Reg-1-022, Occasional Sales
Lease-to-purchase agreements Leased property sold to a lessee of the property under a rental agreement (lease-purchase agreement) where the rental payments are credited against the purchase price of the property to the extent tax was collected on the payments. None Reg-1-018, Rent or Lease of Tangible Personal Property

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)

Admissions to school events

Fees charged by a school district, student organization, or parent-teacher association for functions at elementary or secondary schools, public or private.

None

Reg-1-044, Admissions

Reg-1-092, Educational Institutions

Neb. Rev. Stat. § 77-2704.10(6)

Admissions to nationally accredited zoos or aquariums

The exemption includes memberships that allow the member admission to the zoo or aquarium. The zoo or aquarium must be nationally accredited and operated by a public agency or nonprofit corporation primarily for educational, scientific, or tourism purposes.

None

Neb. Rev. Stat. § 77-2704.67

Buyer-based exemption

Beginning July 1, 2026 a construction contractor may purchase building materials tax-exempt based on the buyer-based exemption of the contractor's client. Buyer-based exemption means an exemption based on who purchases a product.

Form 13

Neb. Rev. Stat. § 77-
2701.56

Neb. Rev. Stat. § 77-
2706.02

Contractor as purchasing agent for governmental units and nonprofit organizations that are exempt from Nebraska sales tax

A contractor may be appointed as purchasing agent for these governmental units and nonprofit organizations and make tax exempt purchases of building materials that will be annexed to real property.

Form 13

Form 17

Reg-1-017, Contractors

Display items purchased by a historic automobile museum

Items which are displayed or held for display by a museum exhibiting a collection of at least 150 motor vehicles.

Form 13

Neb. Rev. Stat. §§ 77-2704.65 and 51-702

Leases of facilities owned by political subdivisions, electrical cooperatives, and electric membership associations of the state

Gross income received by political subdivisions, electrical cooperatives, and electric membership associations 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)

Medical records

Copies of medical records provided to the patient or a person holding the patient's power of attorney for health care.

  

Neb. Rev. Stat. § 77-
2704.59

Purchases by a museum 

Purchases of fine art or property defined in Neb. Rev. Stat. § 51-702 by a museum located in and operated by a public agency or nonprofit corporation primarily for educational, scientific, historic preservation, or aesthetic purposes and which owns, cares for, studies, exhibits, or archives property.

Form 13

Neb. Rev. Stat. § 77-2704.56

Nebraska Lottery

Nebraska Lottery tickets sold pursuant to the State Lottery Act.

None

Neb. Rev. Stat. § 77-2704.38

Public or private educational institutions

Nonprofit Nebraska-licensed or accredited schools, public or private colleges, or universities.

Form 13

Reg-1-092, Educational Institutions

Public records

Charges for originals or copies of depositions, bills of exceptions, and transcripts prepared and sold by a court reporter. Copies of public records, except those documents developed, produced, or acquired and made available for commercial sale to the general public.

None

Reg-1-080, Sales of Legal, Medical, and Commercial Documents and Records

Purchases by certain nonprofit organizations

Purchases made by:

  • Nonprofit organizations created exclusively for religious purposes;
  • Nonprofit organizations providing services exclusively to the blind;
  • Nonprofit Nebraska-licensed hospitals;
  • Nonprofit Nebraska-licensed health clinics when one or more hospitals or the parent corporations of the hospitals own or control the health clinic for the purpose of reducing the cost of health services, or when the health clinic receives federal funds through the United States Public Health Service for populations that are medically under-served;
  • Nonprofit Nebraska-licensed skilled nursing facilities;
  • Nonprofit Nebraska-licensed intermediate care facilities;
  • Nonprofit Nebraska-licensed assisted-living facilities;
  • Nonprofit Nebraska-licensed intermediate care facilities for persons with developmental disabilities;
  • Nonprofit Nebraska-licensed nursing facilities;
  • Nonprofit Nebraska-licensed home health agencies, hospices or hospice services, and respite care services;
  • Nonprofit Nebraska-licensed residential child-caring agencies or child-placing agencies; and
  • Nonprofit organizations certified by the Department of Health and Human Services (DHHS) to provide community-based services for persons with developmental disabilities.
  • Nonprofit Nebraska-licensed mental health centers.
  • Nonprofit Nebraska-licensed substance abuse treatment centers.
  • Nonprofit Nebraska-licensed centers for independent living (institutions that provide services to the handicapped).
  • Beginning October 1, 2023, Nonprofit organization certified or contracted by a regional behavioral health authority or the Division of Behavioral Health of the Department of Health and Human Services to provide community-based mental health or substance use services.
  • Beginning October 1, 2024, any nonprofit organization for purchases of property that will be transferred to an organization listed in Neb. Rev. Stat. § 77-2704.12(a) thru (i) until the property is transferred or the contract for which the property was purchased is completed.

Form 13

Reg-1-090, Nonprofit Organizations

Reg-1-091, Religious Organizations

Neb. Rev. Stat. § 77-2704.12

Purchases by foreign personnel

Purchases of items as authorized by the U.S. Department of State's Office of Foreign missions (OFM) to diplomatic personnel and their qualifying dependents; and items purchased by employees of the Taipei Economic and Cultural Representative Office (TERCO) or the Taipei Economic and Cultural Offices (TECOs) and their qualifying dependents.

Tax Exemption ID card for foreign diplomats (issued by the U.S. Department of State), Taipei Economic and Cultural Office (TERCO) Tax Exemption Cards or the Taipei Economic and Cultural Offices (TECOs) (issued by the American Institute in Taiwan)

Reg-1-072, United States Government and Federal Corporations

Purchases by licensees of the State Racing and Gaming Commission

Gross receipts from the sale, lease, or rental of, and the storage, use, or other consumption in this state of, purchases made by licensees of the State Racing and Gaming Commission.

Form 13

Neb. Rev. Stat. § 77-2704.20

Purchases by nationally accredited zoos or aquariums

The zoo or aquarium must be nationally accredited and operated by a public agency or nonprofit corporation primarily for educational, scientific, or tourism purposes.

Form 13

Neb. Rev. Stat. § 77-2704.67

Purchases by Native American Indians & Native American Tribal
Councils within Indian country

Property sold to a Native American Indian living within Indian country, or to a Native American Tribal Council when it is within Indian country as defined by federal law.

Form 26

Neb. Rev. Stat. § 77-2704.02

Purchases by political subdivisions of the State

Purchases by Nebraska and most of its political subdivisions, including:

  • Public educational institutions;
  • Nebraska counties, townships, cities, or villages;
  • Nonprofit corporations formed by exempt governmental entities for the sole purpose of issuing tax-exempt bonds on behalf of the exempt governmental entities to finance one or more projects for the exempt governmental entities; Beginning July 1, 2023, the exemption for governmental project was expanded for a nonprofit corporation making a lease-purchase agreement, financing lease, or other instrument for a governmental unit's expenditures towards a project.
  • Rural or suburban fire protection districts;
  • City airport authorities, county airport authorities, or joint airport authorities;
  • Drainage districts;
  • Land banks created under the Nebraska Municipal Land Bank Act;
  • Natural resource districts;
  • Elected county fair boards;
  • Housing agencies as defined in Neb. Rev. Stat. § 71-1575, except for purchases for any commercial operation that does not exclusively benefit the residents of an affordable housing project;
  • Joint entities or agencies formed to fulfill the purposes described in the Integrated Solid Waste Management Act by any combination of two or more counties, townships, cities, or villages pursuant to the Interlocal Cooperation Act, the Integrated Solid Waste Management Act, or the Joint Public Agency Act, except for purchases for use in the business of furnishing gas, water, electricity, or heat;
  • Irrigation or reclamation districts, the irrigation divisions of public power and irrigation districts, or public schools;
  • Sanitary drainage districts organized under Neb. Rev. Stat. §§ 31-301 to 31-553; or County agricultural societies.

Form 13

Reg-1-093, Governmental Units

Neb. Rev. Stat. § 77-2704.15

Purchases by the Nebraska Investment Finance Authority

Gross receipts from the sale, lease, or rental of, and the storage, use, or other consumption in this state of, purchases made by the Nebraska Investment Finance Authority.

Form 13

Neb. Rev. Stat. § 77-2704.17

Purchases by the Nebraska State Fair Board

Gross receipts from the sale, lease, or rental of, and the storage, use, or other consumption by, the Nebraska State Fair Board.

Form 13

Neb. Rev. Stat. § 77-2704.16

Purchases by the U.S. government

Purchases by the U.S. government, its agencies, or instrumentalities.

None, if paid by a government warrant or a documented charge card from the Federal GSA SmartPay® program.

Reg-1-072, United States Government and Federal Corporations

Sales by religious organizations

An annual sale of property by an organization created exclusively for religious purposes.

Form 13

Reg-1-091, Religious Organizations

School-supporting fundraisers

Property sold by parent-booster clubs, parent-teacher associations, parent-teacher-student associations, or school-operated stores approved by an elementary or secondary school, public or private, if the proceeds are used to support school activities or the school itself.

None

Reg-1-092, Educational Institutions

Wyuka Cemetery

Purchases by Wyuka Cemetery in Lincoln, NE.

Form 13

Neb. Rev. Stat. § 77-2704.15 and Reg-1-093, Governmental Units
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
Interstate long distance charges Interstate long distance charges are exempt from sales tax. None Reg-1-065, Telecommunications Services
Leases and sales of dark fiber Leases and sales of dark fiber, as defined in Neb. Rev. Stat. § 86-574 between telecommunications companies is exempt from sales tax. None Neb. Rev. Stat. § 77-2704.51
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
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