reglab/statecodes huggingface dataset:
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2701.33 - Sale, defined.

77-2701.33.
Sale, defined.
Sale means any transfer of title or possession or segregation in contemplation of transfer of title or possession, exchange, barter, lease, or rental, conditional or otherwise, in any manner or by any means, of property for a consideration or the provision of service for a consideration. Sale includes, but is not limited to:
(1) The producing, fabricating, processing, printing, or imprinting of property for a consideration for consumers who furnish either directly or indirectly the materials used in the producing, fabricating, processing, printing, or imprinting; and
(2) The renting or furnishing for periods of less than thirty days of any room or rooms, lodgings, or accommodations in any hotel, motel, inn, tourist camp, tourist cabin, or any other place, except a health care facility licensed under the Health Care Facility Licensure Act in which rooms, lodgings, or accommodations are regularly furnished for a consideration or a facility operated by an educational institution established under Chapter 79 or Chapter 85 in which rooms are regularly used to house students for a consideration for periods in excess of thirty days.
Source
Laws 1992, LB 871, § 16;
Laws 1993, LB 8, § 2;
Laws 1993, LB 345, § 24;
Laws 2000, LB 819, § 150;
Laws 2002, LB 1085, § 8;
R.S.Supp.,2002, § 77-2702.15;
Laws 2003, LB 282, § 37.
Cross References
Health Care Facility Licensure Act, see section 71-401.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2701.36 - Seller, defined.

77-2701.36.
Seller, defined.
Seller includes every person engaged in the business of selling, leasing, or renting property of a kind the gross receipts from the retail sale, lease, or rental of which are required to be included in the measure of the sales tax.
Source
Laws 1992, LB 871, § 19;
Laws 1993, LB 345, § 27;
R.S.1943, (1996), § 77-2702.18;
Laws 2003, LB 282, § 40.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2701.37 - Storage, defined.

77-2701.37.
Storage, defined.
Storage includes any retention in this state for any purposes except sale in the regular course of business or subsequent use solely outside this state of property purchased from a retailer, other than property which will enter into or become an ingredient or component part of property manufactured, processed, or fabricated for ultimate sale at retail.
Source
Laws 1992, LB 871, § 20;
Laws 1993, LB 345, § 28;
R.S.1943, (1996), § 77-2702.19;
Laws 2003, LB 282, § 41.
Annotations
City use tax was properly imposed upon property stored in the city for approximately one year before shipment to its ultimate destination within this state. Omaha P. P. Dist. v. Nebraska State Tax Commissioner, 210 Neb. 309, 314 N.W.2d 246 (1982).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2701.38 - Streamlined sales and use tax agreement, defined.

77-2701.38.
Streamlined sales and use tax agreement, defined.
Streamlined sales and use tax agreement means the streamlined sales and use tax agreement approved by the implementing states on November 12, 2002, including amendments ratified by the Legislature pursuant to section 77-2712.03.
Source
Laws 2003, LB 282, § 42;
Laws 2010, LB879, § 8.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2701.39 - Tangible personal property, defined.

77-2701.39.
Tangible personal property, defined.
Tangible personal property means personal property which may be seen, weighed, measured, felt, or touched or which is in any other manner perceptible to the senses. Tangible personal property includes electricity, water, gas, steam, and prewritten computer software.
Source
Laws 1992, LB 871, § 21;
R.S.1943, (1996), § 77-2702.20;
Laws 2003, LB 282, § 43.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2701.40 - Tax Commissioner, defined.

77-2701.40.
Tax Commissioner, defined.
Tax Commissioner means the Tax Commissioner of the State of Nebraska.
Source
Laws 1992, LB 871, § 22;
R.S.1943, (1996), § 77-2702.21;
Laws 2003, LB 282, § 44.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2701.41 - Taxpayer, defined.

77-2701.41.
Taxpayer, defined.
Taxpayer means any person subject to a tax imposed by sections 77-2701 to 77-2713.
Source
Laws 1992, LB 871, § 23;
R.S.1943, (1996), § 77-2702.22;
Laws 2003, LB 282, § 45;
Laws 2021, LB26, § 3;
Laws 2021, LB595, § 5;
Laws 2022, LB984, § 3;
Laws 2023, LB727, § 61.
Operative Date: June 7, 2023
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2701.42 - Use, defined.

77-2701.42.
Use, defined.
Use means the exercise of any right or power over property incident to the ownership or possession of that property, except that use does not include the sale of that property in the regular course of business or the exercise of any right or power over property which will enter into or become an ingredient or component part of property manufactured, processed, or fabricated for ultimate sale at retail. Use specifically includes the annexation of building materials to real estate or the withdrawal of property or building materials from inventory, which inventory is subject to sales tax under the Nebraska Revenue Act of 1967 or would be subject to the sales tax under the act except for an election under section 77-2701.10, for annexation to real estate or to improvements upon real estate without regard to the fact that such building materials are manufactured, processed, or fabricated prior to annexation or that such real estate and improvements may subsequently be sold as such.
Source
Laws 1992, LB 871, § 24;
Laws 1993, LB 345, § 30;
R.S.1943, (1996), § 77-2702.23;
Laws 2003, LB 282, § 46;
Laws 2004, LB 1017, § 9.
Annotations
Containers purchased and used not only for the purpose of transporting the containers out of the state but for use in the state are not exempt from use tax under this section. A-1 Metro Movers v. Egr, 264 Neb. 291, 647 N.W.2d 593 (2002).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2701.43 - Use-based exemption, defined.

77-2701.43.
Use-based exemption, defined.
Use-based exemption means an exemption based on a specified use of the product by the purchaser.
Source
Laws 2003, LB 282, § 47;
Laws 2006, LB 887, § 3.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2701.44 - Building materials, defined.

77-2701.44.
Building materials, defined.
Building materials means any property that will be annexed to real estate or to an improvement on real estate. Building materials does not include tools, supplies, or property that will not be annexed.
Source
Laws 2004, LB 1017, § 4.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2701.46 - Manufacturing, defined.

77-2701.46.
Manufacturing, defined.
Manufacturing means an action or series of actions performed upon tangible personal property, either by hand or machine, which results in that tangible personal property being reduced or transformed into a different state, quality, form, property, or thing. Manufacturing does not include retail operations, the generation or transmission of electricity, the production or transmission of information, programming, or data, the preparation of food for immediate consumption, or the purification or transportation of water.
Source
Laws 2005, LB 312, § 8.
Annotations
For purposes of the statutory definition of "manufacturing," "reduce" means "to diminish in size, amount, extent, or number," and "transform" means "to change the outward former appearance" or "to change in character or condition." Ash Grove Cement Co. v. Nebraska Dept. of Rev., 306 Neb. 947, 947 N.W.2d 731 (2020).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2701.51 - Digital audiovisual works, defined.

77-2701.51.
Digital audiovisual works, defined.
Digital audiovisual works means a series of related images which, when shown in succession, impart an impression of motion, together with accompanying sounds, if any.
Source
Laws 2008, LB916, § 11.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2701.53 - Digital code, defined.

77-2701.53.
Digital code, defined.
Digital code means a code which provides a purchaser with a right to obtain one or more products delivered electronically. A digital code may be obtained by any means, including email or tangible means.
Source
Laws 2008, LB916, § 13.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2701.54 - Data center, defined.

77-2701.54.
Data center, defined.
Data center means computers, supporting equipment, and other organized assembly of hardware or software that are designed to centralize the storage, management, or dissemination of data and information, environmentally controlled structures or facilities or interrelated structures or facilities that provide the infrastructure for housing the equipment, such as raised flooring, electricity supply, communication and data lines, Internet access, cooling, security, and fire suppression, and any building housing the foregoing.
Source
Laws 2012, LB1080, § 4.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2701.55 - Admission, defined.

77-2701.55.
Admission, defined.
(1) Admission means the right or privilege to have access to a place or location where amusement, entertainment, or recreation is provided to an audience, spectators, or the participants in the activity. Admission includes a membership that allows access to or use of a place or location, but which membership does not include the right to hold office, vote, or change the policies of the organization.
(2) For purposes of this section:
(a) Access to a place or location means the right to be in the place or location for purposes of amusement, entertainment, or recreation at a time when the general public is not allowed at that place or location absent the granting of the admission;
(b) Entertainment means the amusement or diversion provided to an audience or spectators by performers; and
(c) Recreation means a sport or activity engaged in by participants for purposes of refreshment, relaxation, or diversion of the participants. Recreation does not include practice or instruction.
(3) Admission does not include the lease or rental of a location, facility, or part of a location or facility if the lessor cedes the right to determine who is granted access to the location or facility to the lessee for the period of the lease or rental.
Source
Laws 2012, LB727, § 36.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2701.56 - Buyer-based exemption, defined.

77-2701.56.
Buyer-based exemption, defined.
Buyer-based exemption means an exemption based on who purchases the product. An exemption that is available to all individuals shall not be considered a buyer-based exemption.
Source
Laws 2023, LB727, § 62.
Operative Date: June 7, 2023
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2704.02 - Federal or state constitution or federal statute; exemption.

77-2704.02.
Federal or state constitution or federal statute; exemption.
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, the gross receipts from the sale, lease, or rental of which or the storage, use, or other consumption of which this state is prohibited from taxing under the Constitution or laws of the United States or under the Constitution of Nebraska.
Source
Laws 1992, LB 871, § 26;
Laws 1993, LB 345, § 34.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2704.03 - Aircraft fuel; exemption.

77-2704.03.
Aircraft fuel; exemption.
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 aircraft fuel as defined under Chapter 3, article 1.
Source
Laws 1992, LB 871, § 27.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2704.04 - Minerals, oil, or gas; exemption.

77-2704.04.
Minerals, oil, or gas; exemption.
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 minerals, oil, and gas as defined under Chapter 57.
Source
Laws 1992, LB 871, § 28.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2704.05 - Motor vehicle fuels; diesel and compressed fuels; exemption.

77-2704.05.
Motor vehicle fuels; diesel and compressed fuels; exemption.
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 motor vehicle fuels as defined, taxed, or exempted under Chapter 66, article 4, diesel fuel as taxed for use on the highways under Chapter 66, article 4, compressed fuels as taxed for use on the highways under the Compressed Fuel Tax Act, diesel and compressed fuels used to provide motive power for railroad rolling stock, and diesel and compressed fuels delivered into the fuel supply tanks of other vehicles.
Source
Laws 1992, LB 871, § 29;
Laws 1993, LB 345, § 35;
Laws 1994, LB 1160, § 122;
Laws 1995, LB 182, § 66;
Laws 2004, LB 983, § 67.
Cross References
Compressed Fuel Tax Act, see section 66-697.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2704.06 - Contract entered into prior to June 1, 1967; exemption.

77-2704.06.
Contract entered into prior to June 1, 1967; exemption.
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 used for the performance of a written contract entered into prior to June 1, 1967.
Source
Laws 1992, LB 871, § 30;
Laws 1993, LB 345, § 36.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2704.07 - Newspaper; exemption.

77-2704.07.
Newspaper; exemption.
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 newspaper regularly issued at average intervals not exceeding one week if such newspaper contains matters of general interest and reports of current events.
Source
Laws 1992, LB 871, § 31;
Laws 1993, LB 345, § 37;
Laws 2003, LB 759, § 14.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2704.08 - Leased property; exemption.

77-2704.08.
Leased property; exemption.
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 leased property sold to a lessee of that property under an agreement whereby certain rental payments are credited against the purchase price of that property, except that this exemption shall not exceed the amount for which the lessor has collected and paid tax on such rental payments.
Source
Laws 1992, LB 871, § 32;
Laws 1993, LB 345, § 38.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2704.11 - Shipment outside this state; exemption.

77-2704.11.
Shipment outside this state; exemption.
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 and any associated labor, or the gross receipts from the provision of services within this state, which is shipped to a point outside this state, when the contract of sale or service is expressly or impliedly contingent upon delivery by the retailer to such point by means of facilities operated by the retailer, delivery by the retailer to a carrier for shipment to a consignee at such point, delivery by the retailer to the customer at airport facilities for immediate transport outside this state, delivery by the retailer to the United States post office for delivery outside this state, or delivery by the retailer to a customs broker or forwarding agent for shipment outside this state. Such exemption shall include the amount charged for fabrication, installation, or application of property furnished by the customer which is fabricated, installed, or applied in this state and then shipped by the retailer performing the fabrication, installation, or application to a point outside of this state. This shall also include the gross receipts from sales of property to a common or contract carrier shipped by the seller via the purchasing carrier under a bill of lading, whether the freight is paid in advance or the shipment is made freight charges collect, to a point outside this state and the property is actually transported to the out-of-state destination for use by the carrier in the conduct of its business as a common or contract carrier.
Source
Laws 1992, LB 871, § 35;
Laws 1993, LB 345, § 41;
Laws 2002, LB 1085, § 12.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2704.13 - Fuel, energy, or water sources; exemption.

77-2704.13.
Fuel, energy, or water sources; exemption.
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) Sales and purchases of electricity, coal, gas, fuel oil, diesel fuel, tractor fuel, propane, gasoline, coke, nuclear fuel, butane, wood as fuel, and corn as fuel when more than fifty percent of the amount purchased is for use directly in irrigation or farming;
(2) Sales and purchases of such energy sources or fuels when more than fifty percent of the amount purchased is for use directly in processing, manufacturing, or refining, in the generation of electricity, in the compression of natural gas for retail sale as a vehicle fuel, or by any hospital. For purposes of this subdivision, processing includes the drying and aerating of grain in commercial agricultural facilities; and
(3) Sales and purchases of water used for irrigation of agricultural lands and manufacturing purposes.
Source
Laws 1992, LB 871, § 37;
Laws 1992, Fourth Spec. Sess., LB 1, § 27;
Laws 1993, LB 345, § 43;
Laws 1994, LB 977, § 4;
Laws 2003, LB 282, § 55;
Laws 2009, LB9, § 4;
Laws 2014, LB867, § 12;
Laws 2016, LB774, § 4.
Annotations
In light of Nebraska Sales and Use Tax Regulation 1-089.02A(1), 316 Neb. Admin. Code, ch. 1, section 089.02A(1) (1994), the use of electricity to store treated water awaiting distribution does not qualify for an exemption from Nebraska sales tax under this section. Metropolitan Utilities Dist. v. Balka, 252 Neb. 172, 560 N.W.2d 795 (1997).
The definitions of "manufacturing" and "processing" contained in Nebraska Sales and Use Tax Regulation 1-089.02A(1), 316 Neb. Admin. Code, ch. 1, section 089.02A(1) (1994), are in conformance with this section. Metropolitan Utilities Dist. v. Balka, 252 Neb. 172, 560 N.W.2d 795 (1997).
Oxygen used in a metal cutting process through an "oxyfuel" cutting torch is a gas that is exempt under section 77-2704(1)(k) (Supp. 1983) and its predecessors. Vulcraft v. Karnes, 229 Neb. 676, 428 N.W.2d 505 (1988).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2704.14 - Coin-operated laundering and cleaning machines; exemption.

77-2704.14.
Coin-operated laundering and cleaning machines; exemption.
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 the use of coin-operated machines used for laundering and cleaning except the cleaning or washing of motor vehicles.
Source
Laws 1992, LB 871, § 38;
Laws 2003, LB 282, § 56.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2704.16 - Purchases by Nebraska State Fair Board; exemption.

77-2704.16.
Purchases by Nebraska State Fair Board; exemption.
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 made by the Nebraska State Fair Board.
Source
Laws 1992, LB 871, § 43;
Laws 2002, LB 1236, § 18.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2704.17 - Purchases by Nebraska Investment Finance Authority; exemption.

77-2704.17.
Purchases by Nebraska Investment Finance Authority; exemption.
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 made by the Nebraska Investment Finance Authority.
Source
Laws 1992, LB 871, § 47.
Cross References
Nebraska Investment Finance Authority, see section 58-226.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2704.20 - Purchases by licensees of the State Racing and Gaming Commission; exemption.

77-2704.20.
Purchases by licensees of the State Racing and Gaming Commission; exemption.
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 made by licensees of the State Racing and Gaming Commission.
Source
Laws 1992, LB 871, § 50;
Initiative Law 2020, No. 430, § 11;
Laws 2021, LB561, § 48.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2704.21 - Purchase of motor vehicle for disabled person; exemption.

77-2704.21.
Purchase of motor vehicle for disabled person; exemption.
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 the entire purchase price of a motor vehicle purchased when the maximum amount allowed by law is contributed by the United States Department of Veterans Affairs or the Department of Health and Human Services for a disabled person. If the amount contributed is less than the maximum amount, the exemption shall be based on the portion of the purchase price contributed.
Source
Laws 1992, LB 871, § 40;
Laws 1996, LB 1044, § 796;
Laws 2007, LB296, § 704.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2704.22 - Manufacturing machinery and equipment and related services; exemption.

77-2704.22.
Manufacturing machinery and equipment and related services; exemption.
(1) Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental and on the storage, use, or other consumption in this state of manufacturing machinery and equipment.
(2) Sales and use taxes shall not be imposed on the gross receipts from the sale of installation, repair, and maintenance services performed on or with respect to manufacturing machinery and equipment.
Source
Laws 2005, LB 312, § 10.
Annotations
Because the definition of manufacturing machinery and equipment limits an exemption from sales tax for the purchase of such machinery and equipment to items purchased by a person engaged in the business of manufacturing for use in manufacturing, a manufacturer was not entitled to obtain a refund of sales tax on building materials used in the construction of an ethanol production plant where the materials were purchased by a contractor rather than by the manufacturer. Bridgeport Ethanol v. Nebraska Dept. of Rev., 284 Neb. 291, 818 N.W.2d 600 (2012).
Under section 77-2701.47 and subsection (1) of this section, the sale of manufacturing machinery and equipment includes the sale of items that are assembled to make manufacturing machinery and equipment. Concrete Indus. v. Nebraska Dept. of Rev., 277 Neb. 897, 766 N.W.2d 103 (2009).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2704.23 - Semen and insemination services; exemption.

77-2704.23.
Semen and insemination services; exemption.
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 sales and purchases of semen and insemination services for use in ranching or farming or for commercial or industrial uses.
Source
Laws 1992, LB 871, § 42;
Laws 2003, LB 759, § 15.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2704.25 - Sales by school organizations; exemption.

77-2704.25.
Sales by school organizations; exemption.
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 sold by parent-booster clubs, parent-teacher associations, parent-teacher-student associations, or school-operated stores approved by an elementary or secondary school, public or private, if the proceeds from such sale are used to support school activities or the school itself.
Source
Laws 1992, LB 871, § 45;
Laws 1993, LB 345, § 46;
Laws 2005, LB 216, § 7.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2704.26 - Aircraft; exemption.

77-2704.26.
Aircraft; exemption.
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 an aircraft delivered in this state to an individual who is a resident of another state or any other person who has a business location in another state when the aircraft is not to be registered or based in this state and it will not remain in this state more than ten days. Sales and use taxes shall not be imposed on the gross receipts from a service listed in subsection (4) of section 77-2701.16 that is rendered to an aircraft brought into this state by an individual who is a resident of another state or any other person who has a business location in another state when the aircraft is not to be registered or based in this state and it will not remain in this state more than ten days after the service is completed.
Source
Laws 1992, LB 871, § 46;
Laws 2002, LB 1085, § 13;
Laws 2003, LB 282, § 58;
Laws 2003, LB 759, § 16;
Laws 2008, LB916, § 18.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2704.27 - Railroad rolling stock; exemption.

77-2704.27.
Railroad rolling stock; exemption.
Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of, the service to, and the storage, use, or other consumption in this state of railroad rolling stock whether owned by a railroad or by any other person.
Source
Laws 1992, LB 871, § 51;
Laws 2002, LB 1085, § 14.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2704.28 - Leases between related companies; exemption.

77-2704.28.
Leases between related companies; exemption.
A lease of property from a subsidiary to the parent company, from a parent company to a subsidiary, from one subsidiary to another subsidiary of the same parent company, or between brother-sister companies shall not be subject to the sales and use tax imposed by the Nebraska Revenue Act of 1967 if such property was either originally acquired prior to June 1, 1967, or if acquired thereafter, the seller or transferor directly or indirectly has previously paid a sales or use tax thereon. Such lessor company shall have the same sales and use tax liability on the purchase of property to be leased to the lessee company as the lessee company would have paid if the lessee company had purchased the property directly.
Source
Laws 1992, LB 871, § 55;
Laws 1993, LB 345, § 47.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2704.29 - Sales tax payment; exemption from use tax.

77-2704.29.
Sales tax payment; exemption from use tax.
The storage, use, or other consumption in this state of property, the gross receipts from the sale, lease, or rental of which are required to be included in the measure of the sales tax and on which the sales tax has been paid, is exempted from the use tax.
Source
Laws 1992, LB 871, § 52;
Laws 1993, LB 345, § 48.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2704.30 - Use tax; general exemptions.

77-2704.30.
Use tax; general exemptions.
The use tax imposed in the Nebraska Revenue Act of 1967 shall not apply to:
(1) The use in this state of materials and replacement parts which are acquired outside this state and which are moved into this state for use directly in the repair, installation, or application and maintenance or manufacture of motor vehicles, watercraft, railroad rolling stock, whether owned by a railroad or by any person, whether a common or contract carrier or otherwise, or aircraft engaged as common or contract carriers; and
(2) The storage, use, or consumption of property which is acquired outside this state, the sale, lease, or rental or the storage, use, or consumption of which property and any associated labor would be exempt from the sales or use tax were it purchased within this state.
Source
Laws 1992, LB 871, § 53;
Laws 1993, LB 345, § 49;
Laws 1994, LB 977, § 6;
Laws 2002, LB 1085, § 15.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2704.31 - Sales or use tax paid in another state; credit given.

77-2704.31.
Sales or use tax paid in another state; credit given.
If any person who causes property or service to be brought into this state has already paid a tax in another state with respect to the sale or use of such property or service in an amount less than the tax imposed by sections 13-319, 13-2813, 77-2703, 77-27,142, and 77-6403, the provisions of subsection (2) of section 77-2703 shall apply, but at a rate measured by the difference only between the rate imposed by such sections and the rate by which the previous tax on the sale or use was computed. If such tax imposed and paid in such other state is equal to or more than the tax imposed by such sections, then no use tax shall be due in this state on such property if such other state, territory, or possession grants a reciprocal exclusion or exemption to similar transactions in this state.
Source
Laws 1992, LB 871, § 54;
Laws 1993, LB 345, § 50;
Laws 1999, LB 34, § 2;
Laws 2001, LB 142, § 55;
Laws 2002, LB 1085, § 16;
Laws 2019, LB472, § 12.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2704.32 - Projects outside the United States; refund of tax.

77-2704.32.
Projects outside the United States; refund of tax.
When a written contract exists for a construction, alteration, or improvement project outside the United States or its territories or possessions, a contractor may apply for a refund of the sales and use tax paid to the State of Nebraska on building materials actually annexed to real estate in the project outside of the United States or its territories or possessions.
Source
Laws 1992, LB 871, § 56;
Laws 1993, LB 345, § 51;
Laws 2004, LB 1017, § 15.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2704.33 - Fixed-price contract; change in sales tax rate; refund of tax; failure to pay tax; penalty.

77-2704.33.
Fixed-price contract; change in sales tax rate; refund of tax; failure to pay tax; penalty.
(1) When a written contract exists for a fixed price for a construction, reconstruction, alteration, or improvement project and the sales tax rate is increased during the term of that fixed-price contract, the contractor may apply for a refund of the increased sales tax amount if such refund amount exceeds ten dollars. The contractor shall be refunded such increased amount if the contractor certifies that the contract was entered into prior to the increase in the tax and that the increased tax for which the refund is requested was paid on the building materials annexed to real estate in the project. The contractor shall agree to submit a copy of the contract or other evidence necessary to prove the validity of the application to the satisfaction of the Tax Commissioner. In the event that the sales tax rate is decreased during the term of that fixed-price contract, the contractor shall pay to the Department of Revenue the decreased sales tax amount if the amount of such payment exceeds ten dollars. Failure by a contractor to pay the decreased sales tax amount as provided in this subsection shall be a Class I misdemeanor if the amount is three hundred dollars or more and a Class IIIA misdemeanor in all other cases.
(2) In the event that construction services are removed from the sales and use tax base during the term of a fixed-price contract, the taxpayer shall pay to the Department of Revenue the decreased sales tax amount if the amount of such payment exceeds ten dollars. Failure by a taxpayer to pay the decreased sales tax amount as provided in this subsection shall be a Class I misdemeanor if the amount is three hundred dollars or more and a Class IIIA misdemeanor in all other cases.
Source
Laws 1992, LB 871, § 57;
Laws 1993, LB 345, § 52;
Laws 2003, LB 759, § 18;
Laws 2004, LB 1017, § 16;
Laws 2007, LB367, § 17.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2704.34 - Tax included in sale price; authorized.

77-2704.34.
Tax included in sale price; authorized.
For purposes of the sales or use tax, if a retailer establishes to the satisfaction of the Tax Commissioner, and has been given prior approval by the Tax Commissioner, that the sales or use tax has been added to the total amount of the sale price and has not been absorbed by him or her, the total amount of the sale price shall be deemed to be the amount received exclusive of the tax imposed.
Source
Laws 1992, LB 871, § 58.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2704.35 - Agents treated as vendors; joint responsibility.

77-2704.35.
Agents treated as vendors; joint responsibility.
When the Tax Commissioner determines that it is necessary for the efficient administration of the Nebraska Revenue Act of 1967 to regard any salespersons, representatives, peddlers, canvassers, or auctioneers and persons conducting auction sales as the agents of the dealers, distributors, supervisors, or employers under whom they operate or from whom they obtain the property sold by them irrespective of whether they are making sales on their own behalf or on behalf of such dealers, distributors, supervisors, auctioneers, or employers, the Tax Commissioner may, at his or her discretion, treat such agent as the vendor jointly responsible with his or her principal, distributor, supervisor, or employer for the purposes of the Nebraska Revenue Act of 1967.
Source
Laws 1992, LB 871, § 59;
Laws 1993, LB 345, § 53.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2704.36 - Agricultural machinery and equipment; net wrap, bailing wire, and twine; exemption.

77-2704.36.
Agricultural machinery and equipment; net wrap, bailing wire, and twine; exemption.
(1) Sales and use tax shall not be imposed on the gross receipts from the sale, lease, or rental of:
(a) Depreciable agricultural machinery and equipment purchased, leased, or rented on or after January 1, 1993, for use in commercial agriculture; or
(b) Net wrap, baling wire, and twine purchased for use in commercial agriculture.
(2) For purposes of this section:
(a)(i) Agricultural machinery and equipment means tangible personal property that is used directly in (A) cultivating or harvesting a crop, (B) raising or caring for animal life, (C) protecting the health and welfare of animal life, including fans, curtains, and climate control equipment within livestock buildings, or (D) collecting or processing an agricultural product on a farm or ranch, regardless of the degree of attachment to any real property; and
(ii) Agricultural machinery and equipment includes, but is not limited to, header trailers, head haulers, header transports, and seed tender trailers and excludes any current tractor model as defined in section 2-2701.01 not permitted for sale in Nebraska pursuant to sections 2-2701 to 2-2711;
(b) Baling wire means wire used in the baling of livestock feed or bedding;
(c) Net wrap means plastic wrap used in the baling of livestock feed or bedding; and
(d) Twine means a strong string of two or more strands twisted together used in the baling of livestock feed or bedding.
Source
Laws 1992, Fourth Spec. Sess., LB 1, § 24;
Laws 2004, LB 1017, § 17;
Laws 2012, LB907, § 6;
Laws 2021, LB595, § 6;
Laws 2022, LB984, § 5;
Laws 2023, LB727, § 65.
Operative Date: October 1, 2023
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2704.38 - State lottery tickets; exemption.

77-2704.38.
State lottery tickets; exemption.
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 lottery tickets purchased pursuant to the State Lottery Act.
Source
Laws 1993, LB 138, § 70.
Cross References
State Lottery Act, see section 9-801.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2704.39 - Copyrighted material; used for rebroadcasting; exemption.

77-2704.39.
Copyrighted material; used for rebroadcasting; exemption.
Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, license, or rental of or the storage, use, or other consumption in this state of personal property containing copyrighted material if the purchaser, lessee, licensee, or renter is operating under a certificate from the Federal Communications Commission and possesses such personal property for rebroadcasting to the general public, regardless of whether the property is in the form of satellite transmissions, films, records, tapes, discs, or other media.
Source
Laws 1994, LB 901, § 3.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2704.40 - Molds, dies, and patterns; exemption.

77-2704.40.
Molds, dies, and patterns; exemption.
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 molds, dies, and patterns which have been specifically designed and fabricated to the special order of the customer. This exemption shall not include machinery, equipment, or tools to which molds, dies, and patterns have been connected or attached in order to be used for their intended purpose. For purposes of this section, molds, dies, and patterns shall mean tools that are built specifically for manufacturing a single product, which product is either injection molded from plastic or stamped from metals.
Source
Laws 1995, LB 430, § 1.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2704.41 - Feed, water, veterinary medicines, and agricultural chemicals; exemption.

77-2704.41.
Feed, water, veterinary medicines, and agricultural chemicals; exemption.
(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 otherwise used in caring for any form of animal life of a kind the products of which ordinarily constitute food for human consumption or of a kind the pelts of which ordinarily are used for human apparel.
(2) For purposes of this section:
(a) Agricultural chemicals shall include insecticides, fungicides, growth-regulating chemicals, and hormones;
(b) Feed shall include all grains, minerals, salts, proteins, fats, fibers, vitamins, and grit commonly used as feed or feed supplements; and
(c) Veterinary medicines shall include medicines for the prevention or treatment of disease or injury.
Source
Laws 1996, LB 106, § 1.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2704.42 - Copies of public records; exemption; exception.

77-2704.42.
Copies of public records; exemption; exception.
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 available for commercial sale to the general public if the price or reproduction cost of the document is not fixed by state law, rule, or regulation.
Source
Laws 2002, LB 57, § 3.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2704.43 - Industrial machinery and equipment; reciprocal exemption.

77-2704.43.
Industrial machinery and equipment; reciprocal exemption.
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 of another state if the other state provides a similar reciprocal exemption for this state and political subdivisions of this state.
Source
Laws 2003, LB 168, § 2.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2704.44 - Use tax; when imposed.

77-2704.44.
Use tax; when imposed.
(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 purpose of being processed, fabricated, or manufactured into, attached to, or incorporated into other property to be transported outside the state and thereafter used solely outside the state.
(2)(a) Except as provided in subdivisions (b) through (e) of this subsection, when a person purchases property in another state, the Commonwealth of Puerto Rico, any territory or possession of the United States, or any foreign country with the intent of using such property in such other state, commonwealth, territory, possession, or country and such property is actually used in the other state, commonwealth, territory, possession, or country for its intended purpose, the property shall not be subject to tax in this state.
(b) Subdivision (a) of this subsection only applies to a motor vehicle, semitrailer, or trailer as defined in the Motor Vehicle Registration Act when it is licensed for operation on the highways of the other state, commonwealth, territory, possession, or country prior to being brought into this state. Licensed for operation on the highways does not include any temporary registration, licensing, or in transit procedure that allows nonresidents to operate the motor vehicle, semitrailer, or trailer on the highways of the other state, commonwealth, territory, possession, or country for a limited time with the intent to remove the motor vehicle, trailer, or semitrailer from the other state, commonwealth, territory, possession, or country.
(c) Subdivision (a) of this subsection does not apply to an aircraft which is brought into this state within one year after purchase and (i) is regularly based within this state or (ii) more than one-half of the aircraft's operating hours are within this state. For purposes of this subdivision, operation of the aircraft for the purpose of maintenance, repair, or fabrication with subsequent removal from this state upon completion of such maintenance, repair, or fabrication shall not be considered operating hours.
(d) Subdivision (a) of this subsection shall only apply to a motorboat as defined in section 37-1204 when it is registered for operation in the other state, commonwealth, territory, possession, or country prior to being brought into this state.
(e) Subdivision (a) of this subsection does not apply to any property that is manufactured, processed, or fabricated in another state and that is not used for its intended purpose in the other state after its manufacture, processing, or fabrication.
Source
Laws 2003, LB 282, § 59;
Laws 2005, LB 274, § 276.
Cross References
Motor Vehicle Registration Act, see section 60-301.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2704.45 - Ingredient or component parts; exemption.

77-2704.45.
Ingredient or component parts; exemption.
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 fabricated for ultimate sale at retail; or
(2) A service listed in subsection (4) of section 77-2701.16 which will become an ingredient or component part of a service listed in subsection (4) of section 77-2701.16 for ultimate sale at retail.
Source
Laws 2003, LB 282, § 60;
Laws 2003, LB 759, § 19;
Laws 2008, LB916, § 19.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2704.46 - Food for human consumption; agricultural components; oxygen for aquaculture; exemption.

77-2704.46.
Food for human consumption; agricultural components; oxygen for aquaculture; exemption.
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 includes live poultry, other species of game birds subject to permit and regulation by the Game and Parks Commission, and livestock on the hoof when sales are made by the grower, producer, feeder, or any person engaged in the business of bartering, buying, or selling live poultry, other species of game birds subject to permit and regulation by the Game and Parks Commission, or livestock on the hoof;
(2) Seeds and annual plants, the products of which ordinarily constitute food for human consumption and which seeds and annual plants are sold to commercial producers of such products, and seed legumes, seed grasses, and seed grains when sold to be used exclusively for agricultural purposes;
(3) Agricultural chemicals, adjuvants, surfactants, bonding agents, clays, oils, and any other additives or compatibility agents for use in commercial agriculture and applied to land or crops and sold in any tax period that has not been closed by the applicable statute of limitations. Agricultural chemicals does not mean chemicals, adjuvants, surfactants, bonding agents, clays, oils, and any other additives or compatibility agents applied to harvested grains stored in commercial elevators; or
(4) Oxygen for use in aquaculture as defined in section 2-3804.01.
Source
Laws 2003, LB 282, § 61;
Laws 2008, LB916, § 20.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2704.47 - Containers; exemption.

77-2704.47.
Containers; exemption.
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 contents together with the container;
(2) Containers when sold with contents if the sales price of the contents is not required to be included in the measure of the taxes imposed by the Nebraska Revenue Act of 1967; and
(3) Returnable containers when sold with contents in connection with a retail sale of the contents or when resold for refilling.
For purposes of this section, returnable containers means containers of a kind customarily returned by the buyer of the contents for reuse. All other containers are nonreturnable containers.
Source
Laws 2003, LB 282, § 62.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2704.48 - Occasional sale; exemption.

77-2704.48.
Occasional sale; exemption.
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 consumer is made by way of an occasional sale.
Source
Laws 2003, LB 282, § 63.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2704.49 - Reciprocal exemption.

77-2704.49.
Reciprocal exemption.
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 of the United States when such other state, territory, or possession grants a reciprocal exclusion or an exemption to similar transactions in this state.
Source
Laws 2003, LB 282, § 64;
Laws 2004, LB 1017, § 18.