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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Do private vendors have to charge Nebraska sales and use tax on goods delivered to people living on a federally owned military housing area?
Yes. Sales and use tax applies to deliveries of tangible personal property by private vendors to people residing on federally owned military housing areas. Under Revenue Ruling 01-77-6, the federal Bu…
Does a Nebraska golf course have to charge sales and use tax on fees for cleaning and storing customers' golf equipment?
No. A golf course operator's charges for cleaning and storing golf equipment are not subject to Nebraska sales and use tax. Under Revenue Ruling 01-77-11, cleaning golf equipment and storing equipment…
When a reservation Indian and a non-Indian jointly own and register a motor vehicle on a Nebraska Indian reservation, is any Nebraska sales and use tax due?
Sales and use tax is due, but only on the non-Indian owner's share. Under Revenue Ruling 01-76-27, when a motor vehicle registered on a Nebraska Indian reservation is owned by a reservation Indian and…
Can an employer rent motel rooms for its employees free of Nebraska sales and use tax when it just pays a daily rate with no 30-day contract?
No. An employer that rents motel rooms for employee use at a daily rate, with no oral or written contract guaranteeing a minimum room rental for at least 30 days, must pay Nebraska sales and use tax o…
Could a Nebraska water-pollution-control facility obtain a sales-and-use-tax refund for chemicals consumed in its operation?
No. The refund act covered approved materials and equipment incorporated into and becoming part of the pollution-control facility. Operating chemicals did not become part of the facility, so tax paid …
Was steam heat sold through a closed system subject to Nebraska sales and use tax?
No. When a utility piped steam through a customer's heating system and the condensed water returned to the utility, the transaction transferred heat rather than tangible personal property, and steam h…
How did Nebraska sales tax apply when a carpet dealer bought samples for display and later sold the obsolete samples?
The dealer owed sales or use tax on the samples' purchase cost because they were used to promote carpet sales, not bought for resale. If the dealer later sold obsolete samples at retail, it also had t…
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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.