Chapter 77 — REVENUE AND TAXATION
2,526 sections in this chapter.
Neb. Rev. Stat. § 77-2704.41 Feed, water, veterinary medicines, and agricultural chemicals; exemption.
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(1) Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of feed, water, veterinary medicines, and agricultural chemicals for consumption by, to be used on, or which are otherwis…
Neb. Rev. Stat. § 77-2704.42 Copies of public records; exemption; exception.
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Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of copies of public records as defined in section 84-712.01, except those documents developed, produced, or acquired and made…
Neb. Rev. Stat. § 77-2704.43 Industrial machinery and equipment; reciprocal exemption.
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Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of purchases of industrial machinery and equipment, including parts for repairs, by another state or a political subdivision …
Neb. Rev. Stat. § 77-2704.44 Use tax; when imposed.
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(1) Except for a transaction that is subject to sales tax under the Nebraska Revenue Act of 1967, use tax shall not be imposed on the keeping, retaining, or exercising of any right or power over property for the purpose of subsequently transporting it outside the state or for the…
Neb. Rev. Stat. § 77-2704.45 Ingredient or component parts; exemption.
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Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of: (1) Property which will enter into and become an ingredient or component part of property manufactured, processed, or fab…
Neb. Rev. Stat. § 77-2704.46 Food for human consumption; agricultural components; oxygen for aquaculture; exemption.
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Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of: (1) Any form of animal life of a kind the products of which ordinarily constitute food for human consumption. Animal life…
Neb. Rev. Stat. § 77-2704.47 Containers; exemption.
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Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of: (1) Nonreturnable containers when sold without contents to persons who place contents in the container and sell the conte…
Neb. Rev. Stat. § 77-2704.48 Occasional sale; exemption.
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Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of property or services the transfer of which to the consumer constitutes an occasional sale or the transfer of which to the …
Neb. Rev. Stat. § 77-2704.49 Reciprocal exemption.
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Sales tax shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of property or services the sale, purchase, or use of which has been taxed to that taxpayer in another state, territory, or possession …
Neb. Rev. Stat. § 77-2704.50 Railroad rolling stock; common or contract carrier; exemption.
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Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state from the purchase in this state or the purchase outside this state, with title passing in this state, of materials and replac…
Neb. Rev. Stat. § 77-2704.51 Telecommunications services or dark fiber between telecommunications companies; exemption.
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Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of: (1) Telecommunications service between telecommunications companies, including division of revenue, settlements, or carri…
Neb. Rev. Stat. § 77-2704.52 Prepaid calling service or prepaid wireless calling service; exemption.
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Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of services rendered using a prepaid calling service or a prepaid wireless calling service.
Neb. Rev. Stat. § 77-2704.53 Videotape and film rentals; satellite programming and service; exemption.
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Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state from the sale or rental of videotape and film rentals, satellite programming, and satellite programming service when the sale…
Neb. Rev. Stat. § 77-2704.54 Purchase by electronic benefits transfer or food coupons; exemption.
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Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state from the sale or rental of food or food ingredients which are actually purchased by electronic benefits transfer or with food…
Neb. Rev. Stat. § 77-2704.55 Certain contractor labor; refund; procedure; Department of Revenue Contractor Enforcement Fund; created; investment.
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(1) Construction services performed on an owner-occupied residential unit shall be subject to tax prior to October 1, 2007, but the owner shall be entitled to a refund of any sales and use taxes paid by the owner on construction services pursuant to this subsection. A taxpayer sh…
Neb. Rev. Stat. § 77-2704.56 Purchase of certain property or fine art by museum; exemption.
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Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of purchases of property as defined in subdivision (8) of section 51-702 or fine art by any museum as defined in subdivision …
Repealed. Laws 2026, LB901, § 43.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-2704.58 Depositions, bills of exceptions, and transcripts sold by court reporter; exemption.
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Sales and use taxes shall not be imposed on the gross receipts from the sale, use, or other consumption in this state of depositions, bills of exceptions, and transcripts or copies of such depositions, bills of exceptions, and transcripts prepared and sold by a court reporter.
Neb. Rev. Stat. § 77-2704.59 Medical records; exemption.
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Sales and use taxes shall not be imposed on the gross receipts from the sale, use, or other consumption in this state of copies of medical records provided to the patient or a person holding such patient's power of attorney for health care.
Repealed. Laws 2026, LB901, § 43.
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[Repealed or reserved.]
Repealed. Laws 2026, LB901, § 43.
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[Repealed or reserved.]
Repealed. Laws 2026, LB901, § 43.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-2704.63 Youth sports event, youth sports league, or youth competitive educational activity; exemption.
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(1) Sales and use taxes shall not be imposed on the gross receipts from the sale, use, or other consumption of amounts charged to participate in a youth sports event, youth sports league, or youth competitive educational activity by political subdivisions or organizations that ar…
Neb. Rev. Stat. § 77-2704.64 Repair or replacement parts for agricultural machinery and equipment used in commercial agriculture; exemption.
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Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of repair or replacement parts for agricultural machinery and equipment used in commercial agriculture.
Neb. Rev. Stat. § 77-2704.65 Historic automobile museum; exemption.
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(1) Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of purchases by any historic automobile museum of items which are displayed or held for display by such historic automobi…
Neb. Rev. Stat. § 77-2704.66 Currency or bullion; exemption.
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(1) Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of currency or bullion. (2) For purposes of this section: (a) Bullion means coins, bars, ingots, notes, leaf, foil, film,…
Neb. Rev. Stat. § 77-2704.67 Membership or admission to or purchase by zoo or aquarium; exemption.
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Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of any sale of a membership in or an admission to or any purchase by a nationally accredited zoo or aquarium operated by a pu…
Neb. Rev. Stat. § 77-2704.68 Residential water service; exemption.
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Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of residential water service.
Neb. Rev. Stat. § 77-2704.69 Catalysts, chemicals, and materials used in the process of manufacturing ethyl alcohol; exemption.
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Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of all catalysts, chemicals, and materials used in the process of manufacturing ethyl alcohol and the production of coproduct…
Neb. Rev. Stat. § 77-2704.70 Feminine hygiene products; exemption.
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(1) Sales and use taxes shall not be imposed on the gross receipts from the sale, storage, use, or other consumption in this state of feminine hygiene products. (2) For purposes of this section: (a) Feminine hygiene products means tampons, panty liners, menstrual cups, sanitary n…
Neb. Rev. Stat. § 77-2704.71 Diapers; exemption.
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(1) Beginning July 1, 2027, sales and use taxes shall not be imposed on the gross receipts from the sale, storage, use, or other consumption in this state of diapers. (2) For purposes of this section, diapers means absorbent garments worn by humans who are incapable of or have di…
Neb. Rev. Stat. § 77-2704.72 Electric energy for motor vehicle; exemption.
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Sales and use taxes shall not be imposed on the gross receipts from the sale, use, or other consumption in this state of electric energy when stored, used, or consumed by a motor vehicle and the electricity was subject to the excise tax imposed in subsection (2) of section 66-4,1…
Neb. Rev. Stat. § 77-2705 Sales and use tax; retailer; registration; permit; form; revocation; restoration; appeal; exempt sale certificate; violations; penalty; wrongful disclosure; online registration system.
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(1) Except as provided in subsection (10) of this section, every retailer shall register with the Tax Commissioner and give: (a) The name and address of all agents operating in this state; (b) The location of all distribution or sales houses or offices or other places of business…
Neb. Rev. Stat. § 77-2705.01 Direct payment permit; issuance; application; fee.
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(1) The Tax Commissioner may issue direct payment permits to any person who annually purchases at least three million dollars of taxable property excluding purchases for which a resale certificate could be used. (2) The applicant for a direct payment permit shall apply on a form …
Neb. Rev. Stat. § 77-2705.02 Direct payment permit; rights and duties of holder.
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The holder of a direct payment permit shall provide a copy of the permit to each retailer who sells, leases, or rents to the permitholder. The retailer shall not collect sales and use taxes on any future sales, leases, or rentals to the permitholder until notified that the permit…
Neb. Rev. Stat. § 77-2705.03 Direct payment permit; revocation; relinquishment.
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(1) The holder of a direct payment permit holds the permit as a revocable privilege. The Tax Commissioner may revoke a direct payment permit. The Tax Commissioner shall mail notice of revocation to the permitholder. The decision of the Tax Commissioner to revoke a direct payment …
Neb. Rev. Stat. § 77-2705.04 Record of sales tax permits; electronic access; fees.
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The record of sales tax permits maintained by the Department of Revenue may be made available electronically through the portal established under section 84-1204. There shall be a fee of five dollars and fifty cents for a monthly listing of all new sales tax permits. All fees col…
Neb. Rev. Stat. § 77-2705.05 Direct payment permit; managed compliance agreements; authorized.
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(1) The Tax Commissioner may enter into managed compliance agreements with any holder of a direct payment permit pursuant to sections 77-2705.01 to 77-2705.03 if such holder also makes monthly remittances or payments of sales or use taxes by electronic funds transfer as authorize…
Neb. Rev. Stat. § 77-2706 Sales and use tax; resale certificate; effect; exemption certificate; fee; penalty; wrongful disclosure.
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(1) A resale certificate may be given by a purchaser who at the time of purchasing the property intends to sell, lease, or rent it in the regular course of business. A seller making repeated sales of the same type to the same purchaser shall not be required to take a separate res…
Neb. Rev. Stat. § 77-2706.01 Retailer of aircraft; use tax; option; election; conditions.
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(1) Any retailer of aircraft, in lieu of paying tax pursuant to subsection (3) of section 77-2706, may elect to pay a use tax measured by the current sales and use tax rate applied against the total gross receipts realized from the use of such aircraft, except the receipts realiz…
Neb. Rev. Stat. § 77-2706.02 Construction contractor; buyer-based exemption; appointment of purchasing agent; procedure; failure; client; apply for refund.
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(1) This section applies on and after July 1, 2026. (2) The appointment of purchasing agents shall be recognized for the purpose of permitting a construction contractor to purchase materials tax free based on the buyer-based exemption of the contractor's client for items that are…
Neb. Rev. Stat. § 77-2707 Sales and use tax; sale of business; liability for tax.
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(1) If any person liable for any sales or use tax under the provisions of the Nebraska Revenue Act of 1967 sells out his business or stock of goods or quits the business, his successor or assign shall withhold sufficient of the purchase price to cover such amount until the former…
Neb. Rev. Stat. § 77-2708 Sales and use tax; returns; date due; failure to file; penalty; deduction; amount; claim for refund; allowance; disallowance; proceedings; Tax Commissioner; duties regarding refund.
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(1)(a) The sales and use taxes imposed by the Nebraska Revenue Act of 1967 shall be due and payable to the Tax Commissioner monthly on or before the twentieth day of the month next succeeding each monthly period unless otherwise provided pursuant to the Nebraska Revenue Act of 19…
Neb. Rev. Stat. § 77-2708.01 Depreciable repairs or parts for agricultural machinery or equipment; refund of sales or use taxes; procedure.
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(1) Any purchaser of depreciable repairs or parts for agricultural machinery or equipment used in commercial agriculture may apply for a refund of all of the Nebraska sales or use taxes and all of the local option sales or use taxes paid prior to October 1, 2014, on the repairs o…
Neb. Rev. Stat. § 77-2709 Sales and use tax; return; Tax Commissioner; deficiency determination; penalty; deficiency; notice; hearing; order.
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(1) If the Tax Commissioner is not satisfied with the return or returns of the tax or the amount of tax required to be paid to the state by any person, he or she may compute and determine the amount required to be paid upon the basis of the facts contained in the return or return…
Repealed. Laws 2007, LB 367, § 31.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-2710 Sales and use tax; removal of personal property; concealment; Tax Commissioner; action.
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(1) If the Tax Commissioner finds that a taxpayer is about to depart from the State of Nebraska, remove his or her personal property therefrom, conceal himself or herself or his or her personal property therein, or do any other act tending to delay, prejudice, or render wholly or…
Neb. Rev. Stat. § 77-2711 Sales and use tax; Tax Commissioner; enforcement; records; retain; reports; wrongful disclosures; exceptions; information provided to municipality; penalty; waiver; streamlined sales and use tax agreement; confidentiality rights.
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(1)(a) The Tax Commissioner shall enforce sections 77-2701.04 to 77-2713 and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of such sections. (b) The Tax Commissioner may prescribe the extent to which any ruling or regulatio…
Repealed. Laws 2003, LB 282, § 87.
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[Repealed or reserved.]
Repealed. Laws 2003, LB 282, § 87.
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[Repealed or reserved.]