General Business Tax Exemptions
| 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 |
| 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 |
| Horse racetracks | Items for use by a racetrack licensed by the State Racing Commission. | Form 13 |
Neb. Rev. Stat. § 77-2704.20 |
| 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 |
| 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 |
|
| 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 |
| 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 |
| Water | Water used for manufacturing purposes. | Form 13 |
Reg-1-066, Sewer and Water |
