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.
No Nebraska rulings match these filters
Try a different search term or clear the filters.
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No -- it has been withdrawn.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…
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…
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…
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No -- it has been withdrawn.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…
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…
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…
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 …
Is Nebraska sales and use tax due on digital music, movies, TV shows, e-books, and digital codes delivered electronically?
Yes -- since October 1, 2008, electronically delivered digital audio works (music), digital audio-visual works (movies, TV shows, music videos), digital books, and the digital codes that unlock them a…
Does Nebraska sales and use tax apply to charges for website design, development, and hosting?
Website design, development, and hosting are generally not taxable in Nebraska -- the tax applies only if the finished website is handed to the customer on a physical storage medium. Revenue Ruling 01…
Are retail sales of wood or corn used as a fuel source subject to Nebraska sales and use tax?
Wood or corn sold as fuel is exempt from Nebraska sales and use tax when more than 50% of it is used directly in a qualifying activity. Effective April 1, 2009, Revenue Ruling 01-10-1 applies Neb. Rev…
What are 'telephone communication services' subject to Nebraska sales tax, and which telecom charges are taxable or exempt?
Sales tax applies to 'telephone communication services,' which Revenue Ruling 01-09-3 defines as using a network capable of voice communications to furnish communication services to subscribers by ele…
Do Iowa and its political subdivisions still get a Nebraska sales tax exemption on industrial machinery and equipment they buy in Nebraska?
No -- as of September 1, 2009, those purchases are taxable. Nebraska's reciprocal exemption in Neb. Rev. Stat. § 77-2704.43 exempts a purchase of industrial machinery and equipment (including repair p…
Can a service provider buy tangible personal property tax-free for resale when the property is only an incidental part of the service it provides?
No. Revenue Ruling 01-08-6 concludes that when a seller is principally engaged in providing services, any tangible personal property used incidentally in performing the service is not resold in the no…
Are sales of depositions, bills of exceptions, and transcripts prepared and sold by a court reporter subject to Nebraska sales tax?
No -- beginning October 1, 2008, they are exempt. Under Neb. Rev. Stat. § 77-2704.58 (added by Laws 2008, LB 916 § 22), Revenue Ruling 01-08-5 concludes that sales and use tax is not imposed on the gr…
Are retail sales of game birds subject to Nebraska sales tax?
No -- as of October 1, 2008. Revenue Ruling 01-08-4 explains that LB 916 amended Neb. Rev. Stat. § 77-2704.46 so that retail sales of game birds subject to permit and regulation by the Nebraska Game a…
After Nebraska repealed the tax on contractor labor in 2007, is work on telephone and cable lines still taxable?
Yes. Revenue Ruling 01-07-2 concludes that charges to install, construct, repair, replace, upgrade, or remove telephone, telegraph, mobile telecommunications, or community antenna (cable) television p…
Does Nebraska sales tax apply to the deductible a vehicle owner pays under a maintenance agreement or extended warranty?
No. Revenue Ruling 01-07-1 concludes that a deductible amount a motor vehicle owner is required to pay under a vehicle maintenance agreement or extended warranty contract is not subject to Nebraska sa…
Which contractor labor charges became exempt from Nebraska sales and use tax under LB 968?
Effective July 1, 2006, Laws 2006 LB 968 exempted contractor labor from Nebraska sales and use tax for four categories of construction: (A) the first or original construction of a new structure, build…
Are purchases by a nonprofit certified community-based developmental disabilities service provider exempt from Nebraska sales and use tax, and how do they claim it?
Yes. Effective July 1, 2006, purchases by any nonprofit organization certified by the Nebraska Department of Health and Human Services to provide community-based services for persons with developmenta…
Is the sale of a prepaid satellite TV programming card subject to Nebraska sales tax, and where is the tax collected?
Yes -- and the tax is collected at the point of sale. Revenue Ruling 01-06-4 concludes that 'gross receipts' include the proceeds from selling prepaid satellite television programming cards, and Nebra…
Are a Nebraska housing agency's purchases exempt from sales and use tax, and how does it claim the exemption?
Yes, mostly. Effective July 1, 2006, Laws 2006 LB 1189 exempts purchases made by a housing agency (as defined in Neb. Rev. Stat. § 71-1575) from Nebraska sales and use tax. The exemption applies to al…
When must a Nebraska contractor collect and remit sales tax on taxable contractor labor -- when billed or when paid?
It depends on your accounting method, and you must be consistent. Revenue Ruling 01-06-2 explains that under Neb. Rev. Stat. § 77-2701.10(3), contractors collect and remit sales tax on the gross recei…
Are printing plates and plate-making equipment taxable to a Nebraska printer?
Yes, for the non-reusable ones. Revenue Ruling 01-06-1 concludes that charges for printing plates and printing plate materials consumed in the printing process are taxable, and purchases of machinery …
When must a Nebraska contractor remit sales tax on construction labor -- when the customer is billed or when payment is received?
It depends on the contractor's accounting method. Under Revenue Ruling 01-04-1, and pursuant to Laws 2004, LB 1017, beginning July 1, 2004 contractors must collect and remit sales tax on their gross r…
Which services became subject to Nebraska sales tax on October 1, 2002, and what do those service categories cover?
Effective October 1, 2002, Laws 2002, LB 1085 imposed Nebraska (and applicable local option) sales and use tax on the gross receipts of nine enumerated services, and Revenue Ruling 01-02-9 defines eac…
Is installation or application labor taxable in Nebraska, and what about agricultural chemicals and landscaping?
It is taxable when the underlying property sale is taxable. Under Revenue Ruling 01-02-8, Laws 2002, LB 1085 repealed the exemption for separately stated labor or services to install or apply property…
Must an Option 1 contractor charge Nebraska sales tax on the labor to annex building materials to real estate?
Yes. Under Revenue Ruling 01-02-7, Laws 2002, LB 1085 imposed sales and use tax, effective October 1, 2002, on any labor associated with the sale of property annexed to real estate by a person who ele…
Are sales of magazine and journal subscriptions subject to Nebraska sales tax, and which sellers must be licensed?
Yes. Under Revenue Ruling 01-02-6, Laws 2002, LB 1085 repealed the exemption for subscriptions to magazines and journals issued at average intervals not exceeding one month, so beginning October 1, 20…
Is what I pay a software retailer for training on how to use the software subject to Nebraska sales tax?
Yes, effective October 1, 2002. Under Revenue Ruling 01-02-5, Laws 2002, LB 1085 repealed the sales and use tax exemption for the amount a software retailer charges for training customers in the use o…
Are purchases by an elected Nebraska County Fair Board exempt from sales and use tax, and what about an appointed board?
Yes. Under Revenue Ruling 01-02-4 and Laws 2002, LB 123, purchases by an elected Nebraska County Fair Board are exempt from sales and use tax effective October 1, 2002. To buy tax free, the Board issu…
Are purchases by a Nebraska Drainage District exempt from sales and use tax, and how does the District claim the exemption?
Yes. Under Revenue Ruling 01-02-3 and Laws 2002, LB 123, purchases by a Nebraska Drainage District are exempt from sales and use tax effective October 1, 2002. To buy tax free, the District issues a N…
Are refractory materials, lime, synthetic slag, mill rolls, and guides used to make steel or cement still exempt from Nebraska sales tax?
No -- they became taxable. Under Revenue Ruling 01-02-12, Laws 2002, LB 1085 repealed the sales and use tax exemption for the sale of refractory materials, lime, synthetic slag, mill rolls, and guides…
Is there a fee to apply for a Nebraska sales tax permit, and are there any charges left?
There is no application fee. Under Revenue Ruling 01-02-11, Laws 2002, Second Special Session, LB 32, Section 2 repealed the fee for applying for a Nebraska sales tax permit, effective October 1, 2002…
Is sales tax charged on copies of public records sold by a Nebraska government agency, and when does the exemption not apply?
Copies of public records sold by government agencies are exempt. Under Revenue Ruling 01-02-10, Laws 2002, LB 57 provides a sales and use tax exemption, effective October 1, 2002, for sales of copies …
How is Nebraska sales tax charged on cell phone, paging, and other wireless service, and which state gets the tax?
Charges are taxed at the customer's place of primary use. Under Revenue Ruling 01-02-2, Neb. Rev. Stat. §77-2706.02 (Laws 2002, LB 947) imposes Nebraska sales and use tax on mobile telecommunications …
When are charges for computer programming or software-development services subject to Nebraska sales tax, and when are they treated as nontaxable temporary-employee wages?
Taxable, unless a three-part safe harbor is met. Under Revenue Ruling 01-02-1, Neb. Rev. Stat. §77-2702.07(3) taxes charges for personal services (such as those of programmers and consultants) that re…
Are a Nebraska city, county, or joint airport authority's purchases exempt from sales and use tax?
Mostly exempt, starting October 1, 2000. Under Laws 2000, LB 557, purchases by a Nebraska city, county, or joint airport authority are exempt from sales and use tax, except purchases for use in the bu…
Is mobility enhancing equipment installed on a motor vehicle — hand controls, van lifts — exempt from Nebraska sales tax?
Yes, with a prescription. Under Revenue Ruling 01-99-5 and Neb. Rev. Stat. §77-2704.09, mobility enhancing equipment installed on a motor vehicle to make it suitable for a disabled or handicapped pers…
Is mobility enhancing equipment for a Nebraska home — ramps, stair lifts, elevators — exempt from sales tax?
Yes, with a prescription and a Form 13. Under Revenue Ruling 01-99-4 and Neb. Rev. Stat. §77-2704.09, mobility enhancing equipment for use in a private residence — items like ramps, railings, stair li…
Are a Nebraska Natural Resource District's purchases exempt from sales and use tax?
Yes, starting October 1, 1999. Under Laws 1999, LB 232, purchases by a Nebraska Natural Resource District are exempt from sales and use taxes. To buy tax-free on and after October 1, 1999, the Distric…
Does a Nebraska retailer owe use tax on discounted cell phones given out to land service contracts?
The retailer owes consumer's use tax on the shortfall. Under Revenue Ruling 01-99-2, which supersedes Revenue Ruling 1-98-1, a retailer who furnishes cellular telephones at a substantially reduced pri…
Is the Nebraska Universal Service Fund (NUSF) surcharge on a phone bill subject to Nebraska sales tax?
No — the NUSF surcharge is not subject to sales tax. Under Revenue Ruling 01-99-1, the Nebraska Universal Service Fund (NUSF) surcharge assessed against certain retail, end-user telecommunications rev…
Which Nebraska sales and use tax revenue rulings did the Department list as no longer valid in Revenue Ruling 01-98-3?
This is a status list, not a new rule. Revenue Ruling 1-98-3 (Sales and Use Tax), issued December 17, 1998, is a housekeeping ruling in which the Nebraska Department of Revenue lists the older Sales a…
Which Nebraska sales and use tax revenue rulings did the Department list as still valid in Revenue Ruling 01-98-2?
This is a status list, not a new rule. Revenue Ruling 1-98-2 (Sales and Use Tax), issued December 17, 1998, is a housekeeping ruling in which the Nebraska Department of Revenue lists the older Sales a…
Is a Nebraska warranty or service and maintenance agreement taxable when it covers fixtures, and are the repair parts taxable?
It depends on whether the agreement covers fixtures, other personal property, or both. Under Revenue Ruling 1-97-1 (sales and use tax), a warranty, guarantee, or service and maintenance agreement that…
Does Nebraska sales tax apply to Internet or on-line service connection and access charges?
Access is never taxed; the initial connection is taxed only if it comes with software. Under Revenue Ruling 1-96-1 (sales and use tax), charges to end users for the initial connection to the Internet …
Must a company that provides barricades, lights, and arrow boards to Nebraska contractors collect sales tax on the charge?
Providing this traffic-control equipment to contractors is a taxable lease, and tax applies to the whole charge. Under Revenue Ruling 1-94-2 (sales and use tax), persons providing barricades, high int…
Is a contract to care for and maintain live plants (like office interior plants) subject to Nebraska sales tax?
Yes. Under Revenue Ruling 01-91-2, when the owner of live plants that are not incorporated into real property buys an agreement providing for the continuing care or upkeep of those plants, the sale of…
Is dry ice and packing material used to ship perishable products in disposable coolers subject to Nebraska sales tax?
Not if it's part of the disposable package sold to the customer. Under Revenue Ruling 01-88-7, dry ice placed with other packing materials into an insulated cooler containing meat products the taxpaye…
Does the National Enquirer qualify as a tax-exempt 'newspaper' so its sales are exempt from Nebraska sales and use tax?
Yes. The National Enquirer qualifies as an exempt newspaper for Nebraska sales and use tax. Under the Nebraska Revenue Act of 1967, as amended, a publication is an exempt newspaper if it is published …
In a Nebraska motor-vehicle sublease chain, whose sales-tax election controls when the vehicle's owner has not elected to pay tax on the vehicle's cost but the intermediate lessor has?
The lessor's election governs. Under Revenue Ruling 01-78-15, when a vehicle owner rents or leases a motor vehicle to a lessor solely for re-lease to a lessee, and the owner has NOT elected to pay sal…
Is a company that provides chemical (portable) toilets to customers renting tangible personal property, so its charges are subject to Nebraska sales and use tax?
Yes. Providing chemical toilets is a rental or lease of tangible personal property that is subject to Nebraska sales and use tax. Under Revenue Ruling 01-78-12, chemical toilets are tangible personal …
Are a moving company's charges for packing taxable, and does the mover owe tax on the boxes, wrapping paper, and tape it uses?
A moving company's packing and moving charges are a nontaxable service, so the mover does not charge sales tax on its total service charge. But the mover owes Nebraska sales or use tax on the boxes, c…
Are admission charges and food and drink sales on a Missouri River riverboat cruise subject to Nebraska sales and use tax, and how is the Nebraska share determined?
Admissions collected in Nebraska and charges for food and drink made on the Nebraska side of the Missouri River are subject to Nebraska sales and use tax. Under Revenue Ruling 01-77-7, riverboat board…
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.