Nebraska – Sales and Use Tax Exemption for Shipments by Data Centers

SALT Report 1648 – Effective January 1, 2013, the Nebraska Department of Revenue will provide an exemption for tangible personal property acquired by qualified data centers located in Nebraska. The exemption applies to tangible personal property that will be assembled, engineered, processed, fabricated, manufactured into, attached to, or incorporated into other tangible personal property for use outside the state. The exemption also applies to the keeping, retaining, or exercising of any right over the tangible personal property in Nebraska that will subsequently be transported and used outside the state.
For Further Information:

Nebraska State Legislature – Sales and Use Tax Exemption for Shipments by Data Centers