| Church meals |
Prepared food and food ingredients, including soft drinks and candy, for human consumption when sold by a church at a church function. |
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 |
| Food for elderly, handicapped, and Supplemental Security Income recipients |
Prepared food and food ingredients 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-1-087, Food or Food Ingredients |
| 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 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-1-087, Food or Food Ingredients |
| 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 |
| Political campaign fundraisers |
Charges for prepared food or admissions charged by ballot question committees, candidate committees, independent committees, and political party committees as defined in the Nebraska Political Accountability and Disclosure Act. |
None |
Reg-1-090, Nonprofit Organizations |
| 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 |
