As with many states, Nebraska has its own unique set of tax rules. The Nebraska Supreme Court recently held that a telecommunications construction company was liable for sales taxes on both its purchases of construction materials to build telecommunications infrastructure and for its subsequent sales of services installing and constructing the same telecommunications property.
In 2015, the Nebraska Department of Revenue released a tax exemption chart that included new exemptions enacted at the time. Three new sales tax exemptions were added to the chart; the exemption for purchases made by political subdivisions includes purchases by sanitary and drainage districts.
In 2016, the state made exempt (1) admissions to nationally accredited zoos and aquariums and (2) purchases made by these zoos and aquariums.
Since then, many exemptions have been added, including centers for independent living, county agricultural societies, leases of electrical power structures or facilities owned by political subdivisions of the state, museums, and substance abuse treatment centers.
Our Sales Tax Research Team keeps you completely up to date on current tax laws and sales tax rules across the country.
Ken Webster is an Executive Leader and Head of Research at TTR, a subscription-based website that provides sales, use, and transaction tax answers and tax rates to thousands of companies worldwide. https://www.ttrus.com