Nebraska – Exemptions for Nonprofit Mental Health Centers

SALT Report 1485 – Effective October 1, 2012, the Nebraska sales tax exemption for purchases made by nonprofit health clinics will include any nonprofit mental health center licensed under the Health Care Facility Licensure Act.
Section 71-423 defines a mental health center as a facility where “shelter, food, and counseling, diagnosis, treatment, care, or related services are provided for a period of more than twenty-four consecutive hours to persons residing at such facility who have a mental disease, disorder, or disability.”
Mental health centers will be required to apply for an exemption certificate from the Tax Commissioner. Once the application is approved, a numbered certificate of exemption will be sent to the mental health center who must then note that number on all purchases that qualify for the exemption from sales and use tax.
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