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1,940 sections in this chapter.
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 …
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.
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…
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…
Neb. Rev. Stat. § 77-2712.02 Legislative findings.
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(1) The Legislature finds that a simplified sales and use tax system will reduce and over time eliminate the burden and cost for all sellers to collect this state's sales and use tax. The Legislature further finds that this state should participate in a multistate agreement to si…
Neb. Rev. Stat. § 77-2712.03 Streamlined sales and use tax agreement; ratified; governing board; members.
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(1) The streamlined sales and use tax agreement, as adopted by the streamlined sales tax implementing states on November 12, 2002, including amendments through December 31, 2024, is hereby ratified by the Legislature. The Governor shall enter into the agreement with one or more s…
Neb. Rev. Stat. § 77-2712.04 Streamlined sales and use tax agreement; relationship to state law.
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No provision of the streamlined sales and use tax agreement in whole or in part invalidates or amends any provision of the law of Nebraska. Adoption and ratification of the agreement by Nebraska does not amend or modify any law of Nebraska. Any provision of the agreement that is …
Neb. Rev. Stat. § 77-2712.05 Streamlined sales and use tax agreement; requirements.
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By agreeing to the terms of the streamlined sales and use tax agreement, this state agrees to abide by the following requirements: (1) Uniform state rate. The state shall comply with restrictions to achieve over time more uniform state rates through the following: (a) Limiting th…
Neb. Rev. Stat. § 77-2712.06 Agreement; effect.
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The agreement is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales…
Neb. Rev. Stat. § 77-2712.07 Rights under the agreement.
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(1) The agreement binds and inures only to the benefit of Nebraska and the other member states. No person, other than a member state, is an intended beneficiary of the agreement. Any benefit to a person is established by the laws of Nebraska and the other member states and not by…
Neb. Rev. Stat. § 77-2713 Sales and use tax; failure to collect; false return; violations; penalty; statute of limitations.
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(1) Any person required under the provisions of sections 77-2701.04 to 77-2713 to collect, account for, or pay over any tax imposed by the Nebraska Revenue Act of 1967 who willfully fails to collect or truthfully account for or pay over such tax and any person who willfully attem…
Neb. Rev. Stat. § 77-2714 Terms; references; incorporation of federal law.
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Any term used in sections 77-2714 to 77-27,123 shall have the same meaning as when used in a comparable context in the laws of the United States relating to federal income taxes, unless a different meaning is clearly required. Any reference to the laws of the United States shall …
Neb. Rev. Stat. § 77-2714.01 Terms, defined.
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As used in sections 77-2714 to 77-27,123, unless the context otherwise requires: (1) Nebraska adjusted gross income shall mean (a) for resident individuals, their federal adjusted gross income as modified in section 77-2716 and (b) for nonresident individuals and partial-year res…
Neb. Rev. Stat. § 77-2715 Income tax; rate; credits; refund.
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(1) A tax is hereby imposed for each taxable year on the entire income of every resident individual and on the income of every nonresident individual and partial-year resident individual which is derived from sources within this state, except that any individual who has additions…
Neb. Rev. Stat. § 77-2715.01 Income and sales tax; Legislature; set rates; limitations; primary rate; Tax Rate Review Committee; members; meetings; report.
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(1)(a) Commencing in 1987 the Legislature shall set the rates for the income tax imposed by section 77-2715 and the rate of the sales tax imposed by subsection (1) of section 77-2703. For taxable years beginning or deemed to begin before January 1, 2013, the rate of the income ta…
Neb. Rev. Stat. § 77-2715.02 Rate schedules; established; other taxes; tax rate.
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(1) The following rate schedules are hereby established for the Nebraska individual income tax and shall be in the following form: (a) For taxable years beginning or deemed to begin before January 1, 2007, income amounts for columns A and E shall be: (i) $0, $2,400, $17,500, and …
Neb. Rev. Stat. § 77-2715.03 Individual income tax brackets and rates; Tax Commissioner; duties; tax tables; other taxes; tax rate.
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(1) For taxable years beginning or deemed to begin on or after January 1, 2013, and before January 1, 2014, the following brackets and rates are hereby established for the Nebraska individual income tax: Individual Income Tax Brackets and Rates Bracket Single Married, Head of Mar…
Neb. Rev. Stat. § 77-2715.07 Income tax credits.
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(1) There shall be allowed to qualified resident individuals as a nonrefundable credit against the income tax imposed by the Nebraska Revenue Act of 1967: (a) A credit equal to the federal credit allowed under section 22 of the Internal Revenue Code; and (b) A credit for taxes pa…
Neb. Rev. Stat. § 77-2715.08 Capital gains; terms, defined.
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For purposes of this section and section 77-2715.09, unless the context otherwise requires: (1) Capital stock means common or preferred stock, either voting or nonvoting. Capital stock does not include stock rights, stock warrants, stock options, or debt securities; (2)(a) Corpor…
Neb. Rev. Stat. § 77-2715.09 Capital stock; sale or exchange; extraordinary dividend and capital gains treatment.
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(1) Every resident individual may elect under this section to subtract from federal adjusted gross income, or for trusts qualifying under subdivision (2)(c) of this section from taxable income, the extraordinary dividends paid on and the capital gain from the sale or exchange of …
Neb. Rev. Stat. § 77-2716 Income tax; adjustments.
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(1) The following adjustments to federal adjusted gross income or, for corporations and fiduciaries, federal taxable income shall be made for interest or dividends received: (a)(i) There shall be subtracted interest or dividends received by the owner of obligations of the United …
Neb. Rev. Stat. § 77-2716.01 Personal exemptions; standard deduction; computation.
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(1)(a) Through tax year 2017, every individual shall be allowed to subtract from his or her income tax liability an amount for personal exemptions. The amount allowed to be subtracted shall be the credit amount for the year as provided in this subdivision multiplied by the number…
Neb. Rev. Stat. § 77-2716.03 Income tax; disallowance of itemized deductions; calculation.
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(1) Any taxpayer whose federal adjusted gross income is larger than the threshold amount determined under section 68 of the Internal Revenue Code of 1986, as amended, for the disallowance of itemized deductions shall calculate the amount of the excess. (2) A taxpayer's tax liabil…
Neb. Rev. Stat. § 77-2717 Income tax; estates; trusts; rate; fiduciary return; contents; filing; state income tax; contents; credits.
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(1)(a)(i) For taxable years beginning or deemed to begin before January 1, 2014, the tax imposed on all resident estates and trusts shall be a percentage of the federal taxable income of such estates and trusts as modified in section 77-2716, plus a percentage of the federal alte…
Neb. Rev. Stat. § 77-2724 Nonresident estates or trusts; income; how determined.
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(1) For purposes of taxation of nonresident estates or trusts: (a) Items of income, gain, loss, and deduction shall mean those items entering into the definition of federal distributable income; (b) Items of income, gain, loss, and deduction entering into the definition of federa…
Neb. Rev. Stat. § 77-2725 Nonresident estate or trust; share of income; how determined.
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(1) The share of a nonresident estate or trust of items of income, gain, loss, and deduction entering into the definition of distributable net income and the share for purposes of section 77-2733 of a nonresident beneficiary of any estate or trust in estate or trust income, gain,…