Nebraska Administrative Code
Topic - REVENUE, DEPARTMENT OF
Title 316 - NEBRASKA DEPARTMENT OF REVENUE
Chapter 1 - SALES AND USE TAX REGULATIONS
Section 316-1-012 - EXEMPTIONS
Universal Citation: 316 NE Admin Rules and Regs ch 1 ยง 012
Current through September 17, 2024
012.01 Certain transactions are exempt from sales and use taxes. Transactions may be exempt because of:
012.01A The seller (entity-based
exemption);
012.01B The item sold
(product-based exemption);
012.01C
The buyer (entity-based exemption);
012.01D The buyer's intended use of the item
(use-based exemption); or
012.01E A
combination of two or more of these characteristics.
012.02 There is no single, comprehensive list of transactions, items, entities, and uses that are exempt from sales and use taxes. Each transaction must be evaluated individually to determine if an exemption applies. Refer to the website of the Nebraska Department of Revenue ( www.revenue.nebraska.gov) for a list of most exemptions and separate regulations that define, explain, and describe limitations on the exemptions.
012.03 [Repealed]
012.04 [Repealed]
Disclaimer: These regulations may not be the most recent version. Nebraska may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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