Nebraska State Tax Rulings
Free plain-English summaries of state tax letter rulings and advisory opinions issued in Nebraska, with full citations and the original source on every page.
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What new fees does the Nebraska Department of Revenue charge under Neb. Rev. Stat. 77-371, effective July 1, 2026?
Effective July 1, 2026, Neb. Rev. Stat. § 77-371 authorizes six Department of Revenue fees: a collection of delinquent taxes fee and an assessment fee, each the greater of $25 or 10% of the tax liabil…
What wage levels must a Nebraska Advantage Rural Development Act or Microenterprise Tax Credit Act applicant meet for applications filed on or after January 1, 2026?
For applications filed on or after January 1, 2026, the Nebraska Advantage Rural Development Act required wage level is $20.22 per hour, and the Nebraska Advantage Microenterprise Tax Credit Act wage …
What wage levels must a Nebraska Advantage Rural Development Act or Microenterprise Tax Credit Act applicant meet for applications filed on or after January 1, 2025?
For applications filed on or after January 1, 2025, the Nebraska Advantage Rural Development Act required wage level is $19.29 per hour, and the Nebraska Advantage Microenterprise Tax Credit Act wage …
What interest rate does Nebraska charge on delinquent state taxes and special assessments for 2025 and 2026?
8% per year. For the two-year period January 1, 2025 through December 31, 2026, Nebraska charges 8% simple interest per year on delinquent payments of any state taxes or special assessments -- up from…
What wage levels must a Nebraska Advantage Rural Development Act or Microenterprise Tax Credit Act applicant meet for applications filed on or after January 1, 2024?
For applications filed on or after January 1, 2024, the Nebraska Advantage Rural Development Act required wage level is $18.40 per hour, and the Nebraska Advantage Microenterprise Tax Credit Act wage …
What are Nebraska's adjusted debtor exemption dollar limits for 2023 through 2027?
For 2023 through 2027, the CPI-adjusted Nebraska debtor exemption limits are: personal property (Neb. Rev. Stat. § 25-1552) $5,970; and under Neb. Rev. Stat. § 25-1556, household goods $3,582, tools a…
What wage levels must Nebraska Advantage Rural Development Act and Microenterprise Tax Credit Act applications filed in 2023 meet?
For applications filed on or after January 1, 2023: the Nebraska Advantage Rural Development Act required wage level is $16.82 per hour (up from $16.03 in 2022), and the Nebraska Advantage Microenterp…
Is Nebraska Revenue Ruling 57-08-1 on the minimum selling price of cigarettes still in effect?
No -- it has been withdrawn. Revenue Ruling 57-22-1 (issued September 2, 2022) rescinds Revenue Ruling 57-08-1, 'Minimum Selling Price of Cigarettes' (issued August 12, 2008). The Department gives a s…
Is Nebraska Revenue Ruling 01-08-1 on the sales and use tax exemption for Community-Based Energy Development project materials still in effect?
No -- it has been withdrawn. Revenue Ruling 01-22-1 (issued January 31, 2022) formally rescinds Revenue Ruling 01-08-1, 'Sales and Use Tax Exemption for Qualified Materials for Use in a Community-Base…
What wage levels must Nebraska Advantage Rural Development Act and Microenterprise Tax Credit Act applications filed in 2022 meet?
For applications filed on or after January 1, 2022: the Nebraska Advantage Rural Development Act required wage level is $16.03 per hour (up from $14.95 in 2021), and the Nebraska Advantage Microenterp…
Which Nebraska water-service charges qualified for the residential sales-tax exemption?
Water service to places designed primarily as permanent or long-term residences was exempt, including homes, apartments, dorms, nursing homes, and assisted-living homes. Unmetered mixed residential an…
How does Nebraska tax an LLC and its resident individual members, and how does that differ from a partnership and its partners?
An LLC is taxed in Nebraska according to its federal classification: taxed as a partnership it files Form 1065N, taxed as a corporation it files Form 1120N, and a single-member LLC that is a disregard…
Does Subpart F income qualify for Nebraska's dividend and deemed-dividend deduction?
Not as a whole -- only in part. Subpart F income is not categorically a dividend or deemed dividend, so it does not all qualify for Nebraska's dividend and deemed-dividend deduction. But the specific …
How do I ask the Nebraska Department of Revenue to review, revise, or repeal one of its guidance documents?
Send a written request to the Department's Policy Section. Revenue Ruling 99-21-1 sets out the procedure: because Neb. Rev. Stat. § 84-901.03 lets any person ask an agency to revise, repeal, or conver…
How did Nebraska treat GILTI, the federal section 250 deduction, and GILTI receipts for income-tax apportionment?
GILTI included in federal taxable income or adjusted gross income also entered Nebraska income. A domestic corporation's section 250 deductions were already reflected through federal taxable income, a…
What wage levels must Nebraska Advantage Rural Development Act and Microenterprise Tax Credit Act applications filed in 2021 meet?
For applications filed on or after January 1, 2021: the Nebraska Advantage Rural Development Act required wage level is $14.95 per hour (up from $14.49 in 2020), and the Nebraska Advantage Microenterp…
How did expired Nebraska GIL 29-20-2 count remote, ready-to-work, reduced-hour, and furloughed workers during the COVID-19 emergency?
Through July 30, 2021, displaced remote workers and qualifying paid ready-to-work or reduced-hour employees could count toward Nebraska Advantage Act employment levels under the GIL's rules. Furloughe…
Did the COVID-19 national emergency automatically prevent Nebraska Advantage Act incentive recapture?
No. The March 13, 2020 national emergency was a qualifying trigger, but a project holder still had to prove that forces beyond its control directly caused the failure to maintain employment or investm…
What does Nebraska accept as a valid signature on tax forms, and which forms still require a handwritten signature?
For most forms, any mark counts -- but three documents still need a handwritten signature. Revenue Ruling 99-20-1 says that, unless fraud is indicated, the Nebraska Department of Revenue (DOR) will ac…
What are the required wage and investment levels for Nebraska Advantage Act applications filed on or after January 1, 2020?
This ruling sets the 2020 thresholds. For Nebraska Advantage Act applications filed on or after January 1, 2020, the required investment and average-annual-wage levels by tier are: Tier 1 -- $1 millio…
Who qualified for Nebraska's temporary 2019 penalty-and-interest waiver for remote-seller sales-tax noncompliance?
Remote sellers and multivendor marketplace platforms without pre-April 2019 Nebraska presence could qualify by registering, remitting all tax due since April 1, 2019, and filing penalty and interest a…
How did Nebraska report, deduct, and apportion IRC section 965 transition-tax income for the 2017 tax year?
Federal section 965(a) income entered Nebraska returns and the allowed section 965(c) deduction also carried through, but the net inclusion was not a deductible foreign dividend. For the specified pre…
Who collected Nebraska sales and lodging taxes on short-term rentals, and what charges entered each tax base?
A marketplace platform collected and remitted both taxes on rentals it facilitated; the property owner handled non-platform sales. Both tax bases generally used the guest's total payment, but lodging …
Did an IRS innocent-spouse determination automatically eliminate a Nebraska joint income-tax liability?
No. Nebraska had no specific innocent-spouse statute, but the Department could consider a written offer to settle a delinquent account after the IRS granted final innocent-spouse relief. The taxpayer …
Is Nebraska Revenue Ruling 99-09-2 on the IRS disaster relief designation still in effect?
No -- it has been withdrawn. Revenue Ruling 99-19-1 (issued April 9, 2019) rescinds Revenue Ruling 99-09-2, 'Internal Revenue Service (IRS) Disaster Relief Designation' (issued April 15, 2009). Instea…
What are the required wage and investment levels for Nebraska Advantage Act applications filed on or after January 1, 2019?
This ruling sets the 2019 thresholds. For Nebraska Advantage Act applications filed on or after January 1, 2019, the base average annual wage requirement is $26,895, and the required investment and em…
When were a nonresident's personal services substantially performed in Nebraska for withholding purposes?
Withholding generally applied when more-than-minimal activities essential to completing the service had to occur in Nebraska. If essential work occurred in several states, Nebraska withholding could b…
What are the required wage and investment levels for Nebraska Advantage Act applications filed on or after January 1, 2018?
This ruling sets the 2018 thresholds. For Nebraska Advantage Act applications filed on or after January 1, 2018, the base average annual wage requirement is $26,146, and the required investment and em…
Can a business with an existing Nebraska Advantage (or LB 775) project file a new application for a subsequent project covering the same activities, and how does timing affect its benefits?
Yes, you can file for a subsequent project covering the same activities -- but timing is everything. Revenue Ruling 29-17-2 (issued December 13, 2017) says a taxpayer with an Employment and Investment…
Which Nebraska income tax withholding revenue rulings were rescinded, and where did their guidance go?
It clears out 14 old rulings that were folded into the regulations. Revenue Ruling 21-17-1 (issued November 8, 2017) rescinds 14 Nebraska income tax withholding revenue rulings issued between 1976 and…
Did buying an existing business create new investment and employment eligible for Nebraska microenterprise tax credits?
Not by itself. The acquisition price was not new investment, and the prior owner's employee compensation and health-insurance costs entered the buyer's base year. The buyer could earn credits only for…
Is Nebraska Revenue Ruling 22-05-3 on adopting federal life expectancy tables for the Nebraska Endowment Credit still in effect?
No -- it has been withdrawn as obsolete. Revenue Ruling 22-17-1 (issued June 9, 2017) rescinds Revenue Ruling 22-05-3, 'Adoption of Federal Life Expectancy Tables' (issued December 22, 2005). The Depa…
Could a new owner of a pass-through entity use distributed Nebraska Historic Tax Credits for a year before becoming an owner?
No. Type B historic credits distributed through a pass-through entity could not offset tax for a year before the recipient became a member, partner, or shareholder. The Act allowed unused credits to c…
Could Nebraska real estate salespersons, associate brokers, or designated brokers qualify for microenterprise tax credits?
Salespersons and associate brokers did not qualify because they were treated as employees under a designated broker and did not manage or operate the business. A designated broker could qualify if per…
Is Nebraska Revenue Ruling 29-87-11 on Computer Software still in effect?
No -- it has been withdrawn. Revenue Ruling 29-17-1 (issued January 3, 2017) rescinds Revenue Ruling 29-87-11, 'Computer Software,' which had been issued January 19, 1988. The one-page rescinding ruli…
What are the required wage and investment levels for Nebraska Advantage Act applications filed on or after January 1, 2017?
This ruling sets the 2017 thresholds. For Nebraska Advantage Act applications filed on or after January 1, 2017, the base average annual wage requirement is $25,709, and the required investment and em…
Is Nebraska Revenue Ruling 01-10-3 on the net metering of electricity still in effect?
No -- it has been withdrawn. Revenue Ruling 01-16-2 (issued July 20, 2016) rescinds Revenue Ruling 01-10-3, 'Net Metering of Electricity' (issued August 4, 2010). The Department gives a specific reaso…
Were internet-protocol television and streaming-video services taxable in Nebraska?
Yes. Sales to end users were taxable as digital audio-visual works when delivered or transferred to a server or device in Nebraska, whether the customer received permanent or temporary use. An FCC-aut…
Is the sale of a Guaranteed Asset Protection (GAP) waiver contract taxable as part of the price of a motor vehicle in Nebraska?
Yes -- it is taxable. Revenue Ruling 01-16-1 concludes that when a motor vehicle purchaser (borrower) buys a Guaranteed Asset Protection (GAP) waiver contract from the retail seller of the vehicle (cr…
What are the required wage and investment levels for Nebraska Advantage Act applications filed on or after January 1, 2016?
This ruling sets the 2016 thresholds. For Nebraska Advantage Act applications filed on or after January 1, 2016, the base average annual wage requirement is $24,711, and the required investment and em…
How must lawfully married same-sex couples file their Nebraska individual income tax returns, and can they amend prior-year returns?
Use the same filing status you used on your federal return. Following Obergefell v. Hodges and Neb. Rev. Stat. § 77-2732, Revenue Ruling 22-15-2 holds that same-sex couples lawfully married during the…
Is Nebraska Revenue Ruling 22-13-1 (Tax Guidance for Individuals in a Same-Sex Marriage) still in effect?
No -- it has been rescinded. Revenue Ruling 22-15-1 (individual income tax), issued June 29, 2015, formally rescinds Revenue Ruling 22-13-1, 'Tax Guidance for Individuals in a Same-Sex Marriage' (issu…
Were cloud-based camera, lock, sensor, and alert services taxable security services in Nebraska?
Yes. Recurring charges for cloud-based surveillance and alerts were taxable security services when the protected property was in Nebraska. Installation tax depended on whether devices remained tangibl…
Which Nebraska hunting-access, guide, exclusive-land, and animal fees were subject to sales tax?
Nonexclusive access to land for hunting was a taxable admission. Guide and animal fees charged by the admission seller entered the taxable price, while a separately hired guide's service was not taxab…
What are the required wage and investment levels for Nebraska Advantage Act applications filed on or after January 1, 2015?
This ruling sets the 2015 thresholds. For Nebraska Advantage Act applications filed on or after January 1, 2015, the base average annual wage requirement is $23,979, and the required investment and em…
How can a licensee appeal a decision of the Nebraska State Athletic Commissioner or a referee after LB 78 (2013) eliminated the old appeal procedure?
Athletic Commissioner Ruling 2014-1 sets up an interim appeals process for the Nebraska State Athletic Commission (boxing, professional wrestling, and mixed martial arts) after LB 78 (2013) abolished …
How did Nebraska sales tax apply to an initial equipment purchase followed by a sale and immediate leaseback?
With contemporaneous, specific financing documents, the user could pay tax on the initial purchase and the later sale and leaseback were not taxed. Without proof that the property was intended for the…
Would Nebraska have begun taxing internet-access charges if the federal Internet Tax Freedom Act moratorium expired in 2014?
No. The Department said Nebraska taxed only specifically enumerated services, and internet access as then defined by federal law was not among them. Providers and purchasers therefore would not have c…
Was a microchipped medical-information bracelet taxable when furnished with nursing or data-entry services or sold by itself?
Nursing or nurse data-entry charges that included a bracelet were exempt services, not bundled retail sales, but the provider owed tax when buying the bracelet. A bracelet sold without services was ta…
When and how does the Nebraska Department of Revenue publish its written responses to taxpayer inquiries, and what is the difference between a GIL, a revenue ruling, a taxpayer ruling, and a declaratory order?
Revenue Ruling 99-14-1 explains when and how the Nebraska Department of Revenue publishes its written answers to taxpayer questions, balancing the public benefit of guidance against strict confidentia…
Which Nebraska sales and use tax revenue rulings were superseded by Revenue Ruling 01-14-2?
Revenue Ruling 01-14-2 (sales and use tax), issued June 4, 2014, is a housekeeping ruling that supersedes three older Nebraska sales and use tax revenue rulings the Department considers obsolete -- be…
Is separately stated U.S. postage for the delivery of direct mail subject to Nebraska sales or use tax?
It depends on whether the postage is separately stated. Revenue Ruling 01-14-1 explains that, beginning April 1, 2014, Laws 2014, LB 867 amended Neb. Rev. Stat. §§ 77-2701.11 and 77-2701.35 to exempt …
How is the federal credit for prior year minimum tax recomputed to determine the Nebraska minimum tax credit on a 2013 fiduciary (estate or trust) return?
Recompute the federal prior-year minimum tax credit for the estate or trust using Nebraska's adjustments, then apply a 29.6% factor. Revenue Ruling 23-13-2 tells fiduciaries filing a 2013 Nebraska Fid…
How is the federal alternative minimum tax recomputed to determine the Nebraska minimum tax on a 2013 fiduciary (estate or trust) income tax return?
Recompute the federal fiduciary AMT using Nebraska's adjustments. Revenue Ruling 23-13-1 tells estates and trusts filing a 2013 Nebraska Fiduciary Income Tax Return (Form 1041N) to recalculate the alt…
How is the federal credit for prior year minimum tax recomputed to determine the Nebraska minimum tax credit on a 2013 individual income tax return?
Recompute the federal prior-year minimum tax credit with Nebraska's adjustments, then apply a 29.6% factor. Revenue Ruling 22-13-3 tells 2013 individual filers to recalculate the federal credit for pr…
How is the federal alternative minimum tax recomputed to determine the Nebraska minimum tax on a 2013 individual income tax return?
Recompute the federal AMT using Nebraska's adjustments. Revenue Ruling 22-13-2 tells 2013 individual filers to recalculate the alternative minimum tax (AMT) from their federal return (Form 6251, or th…
For Nebraska Advantage incentives, when must a taxpayer use E-Verify for new employees, and can employees be verified after the fact or counted if transferred in?
You must use E-Verify starting at the application date, and you cannot fix it later. Revenue Ruling 29-13-3 explains that for the Nebraska Advantage incentive acts (applications filed on or after Octo…
Can a taxpayer with a signed Nebraska Advantage Act agreement under one tier amend it to a different tier?
Yes, but only downward and only along set paths. Revenue Ruling 29-13-1 explains that a signed Nebraska Advantage Act agreement can be amended to a different tier, but -- under Neb. Rev. Stat. § 77-57…
How is the federal credit for prior year minimum tax recomputed to determine the Nebraska minimum tax credit on a 2012 fiduciary (estate or trust) return?
Recompute the federal prior-year minimum tax credit for the estate or trust using Nebraska's adjustments, then apply a 29.6% factor. Revenue Ruling 23-12-2 tells fiduciaries filing a 2012 Nebraska Fid…
How is the federal alternative minimum tax recomputed to determine the Nebraska minimum tax on a 2012 fiduciary (estate or trust) income tax return?
Recompute the federal fiduciary AMT using Nebraska's adjustments. Revenue Ruling 23-12-1 tells estates and trusts filing a 2012 Nebraska Fiduciary Income Tax Return (Form 1041N) to recalculate the alt…
Browse Nebraska rulings by topic
These are official tax letter rulings and advisory opinions issued by Nebraska's revenue authority in response to questions from specific taxpayers about how the tax law applies to their facts. A ruling is binding on the department only for the taxpayer who requested it and cannot be relied on by anyone else, but it is strong evidence of how the state reads the law. Every ruling above has a plain-English question and short answer, plus a link to the full original source.