Nebraska – Guidance on Exemptions

SALT Report 1564 – The Nebraska Department of Revenue released a chart detailing the sales and use tax exemptions available to businesses, individuals, nonprofit organizations, and government entities.  The chart includes the regulations and statutes referenced for each exemption and information about the type of documentation required to claim the exemption.

The chart also includes information regarding the following exemptions enacted in 2012:

  • Admissions charged by nonprofit organizations conducting statewide sports events
  • Entry fees for youth sports events, youth sports leagues, or youth competitive educational activities
  • Biochips
  • Data centers
  • Nonprofit Nebraska-licensed mental health centers
  • Nonprofit Nebraska-licensed health clinics, and
  • Nonprofit corporations formed by exempt governmental entities