Nebraska State Tax Rulings
Free plain-English summaries of state tax letter rulings and advisory opinions issued in Nebraska, with full citations and the original source on every page.
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Are a Nebraska housing agency's purchases exempt from sales and use tax, and how does it claim the exemption?
Yes, mostly. Effective July 1, 2006, Laws 2006 LB 1189 exempts purchases made by a housing agency (as defined in Neb. Rev. Stat. § 71-1575) from Nebraska sales and use tax. The exemption applies to al…
Does Nebraska local option (city/county) sales tax apply to direct-to-home satellite programming delivered to a business?
No. Revenue Ruling 09-06-1 concludes that direct-to-home satellite programming includes programming transmitted or broadcast directly to a subscriber's business or commercial premises, and Nebraska lo…
When must a Nebraska contractor collect and remit sales tax on taxable contractor labor -- when billed or when paid?
It depends on your accounting method, and you must be consistent. Revenue Ruling 01-06-2 explains that under Neb. Rev. Stat. § 77-2701.10(3), contractors collect and remit sales tax on the gross recei…
Are printing plates and plate-making equipment taxable to a Nebraska printer?
Yes, for the non-reusable ones. Revenue Ruling 01-06-1 concludes that charges for printing plates and printing plate materials consumed in the printing process are taxable, and purchases of machinery …
How does an estate or trust recompute the 2005 federal credit for prior year minimum tax (Form 8801) to figure the Nebraska fiduciary minimum tax credit?
Revenue Ruling 23-05-2 directs that the federal credit for prior year minimum tax figured on an estate or trust's 2005 Federal Form 8801 be recalculated for Nebraska fiduciary income tax purposes to d…
How do you recompute the 2005 federal credit for prior year minimum tax to figure the Nebraska minimum tax credit on Form 1040N?
Revenue Ruling 22-05-2 directs that the federal credit for prior year minimum tax figured on a taxpayer's 2005 federal return (Federal Form 8801) must be recalculated for Nebraska to determine the Neb…
Must an estate or trust recompute the alternative minimum tax on its 2005 federal Form 1041 to figure the Nebraska minimum tax, and which Schedule I lines change?
Yes. Revenue Ruling 23-05-1 directs that the 2005 federal alternative minimum tax for estates and trusts -- from Federal Form 1041, Schedule I -- be recalculated for Nebraska fiduciary income tax purp…
Does the alternative minimum tax on your 2005 federal individual return have to be recomputed to figure the Nebraska minimum tax, and which Form 1040N lines change?
Yes. Revenue Ruling 22-05-1 directs that the 2005 federal alternative minimum tax -- from Federal Form 6251 or the Form 1040A Alternative Minimum Tax Worksheet -- be recalculated for Nebraska individu…
Can a taxpayer convert an application or agreement under the old LB 775 Employment and Investment Growth Act into the Nebraska Advantage Act (LB 312)?
No. Revenue Ruling 29-05-9 holds that an application or agreement under the older Employment and Investment Growth Act (LB 775) cannot be converted into an application or agreement under the Nebraska …
Does equipment relocated from another state into a Nebraska Advantage Act project count as qualified investment, even though it was used out of state first?
Yes. Revenue Ruling 29-05-8 holds that qualified property moved into Nebraska and placed in service in the state for the first time after the Nebraska Advantage Act application date counts as investme…
Can Nebraska Advantage Act credits earned by a corporation be used by its unitary group even if that corporation isn't part of the combined corporate income tax return?
Yes. Revenue Ruling 29-05-7 holds that Nebraska Advantage Act credits earned by a corporation may be used by the unitary group that includes it, even when that corporation is not part of the 'corporat…
For the Nebraska Advantage Act, is an employee's 'rate of pay' figured on base pay or on total taxable compensation?
Rate of pay is based on base pay for regular hours worked, not on taxable compensation. Revenue Ruling 29-05-6 explains that under the Nebraska Advantage Act, only employees paid at a rate of at least…
For the Nebraska Advantage Act, on what date is property counted as an investment -- when placed in service, when built into real estate, or when leased?
Investment under the Nebraska Advantage Act occurs when tangible personal property is placed in service or incorporated into improvements to real estate. Revenue Ruling 29-05-5 explains that property …
For the Nebraska Advantage Act, how many hours does a salaried employee count as when figuring full-time-equivalent employees?
A salaried employee is treated as having worked the number of hours the employer has set as the regular workweek for a full-time hourly employee, for any period the full salary is paid. Revenue Ruling…
Can an employee who works at the Advantage Act project and also at other locations count toward new employees, the compensation credit, and retained withholding?
Yes, but only to the extent they are paid for work performed at the project. Revenue Ruling 29-05-3 explains that under the Nebraska Advantage Act, the number of new employees is based on hours worked…
For the Nebraska Advantage Act, what counts as the 'original cost' of equipment you buy and install -- and does your own installation labor count?
The 'original cost' of qualified property under the Nebraska Advantage Act is the amount you are required to capitalize for depreciation under the Internal Revenue Code (IRC) -- the purchase price plu…
Can a taxpayer file a Nebraska Advantage Act application for a subsequent project with the same activities without losing benefits, and how does timing affect the result?
Timing is everything. Revenue Ruling 29-05-11 holds that a Nebraska Advantage Act (LB 312) application for a subsequent project covering the same activities as a prior LB 775 or LB 312 project can be …
When computing your Nebraska Advantage Act investment, do you count the sales or use tax you paid on qualified property that is eligible for a refund?
No. Under Revenue Ruling 29-05-1, the amount of sales or use tax paid on qualified property that is eligible for a refund under the Nebraska Advantage Act is not counted as part of your investment -- …
What did Nebraska Revenue Ruling 99-05-1 do to the earlier ruling on the definition of a Nebraska Indian reservation?
Revenue Ruling 99-05-1 is a one-line administrative notice that rescinds an earlier ruling: it withdraws Revenue Ruling 99-92-1, 'Definition of Nebraska Indian Reservation.' It was approved by State T…
How is the 2004 federal credit for prior year minimum tax (Form 8801) recomputed for an estate or trust to figure the Nebraska credit, and where does it go on Form 1041N?
Revenue Ruling 23-04-2 directs that an estate's or trust's 2004 federal credit for prior year minimum tax -- from Federal Form 8801 -- be recalculated for Nebraska fiduciary income tax purposes to det…
Does the alternative minimum tax on a 2004 federal fiduciary return (Form 1041, Schedule I) have to be recomputed to figure the Nebraska minimum tax, and which Form 1041N lines change?
Yes. Revenue Ruling 23-04-1 directs that the 2004 federal alternative minimum tax for estates and trusts -- from Federal Form 1041, Schedule I -- be recalculated for Nebraska fiduciary income tax purp…
How do you recompute the 2004 federal credit for prior year minimum tax (Form 8801) to figure the Nebraska minimum tax credit on Form 1040N?
Revenue Ruling 22-04-3 directs that the federal credit for prior year minimum tax figured on a taxpayer's 2004 federal return (Federal Form 8801) be recalculated for Nebraska individual income tax pur…
Does the alternative minimum tax on your 2004 federal individual return have to be recomputed to figure the Nebraska minimum tax, and which Form 1040N lines change?
Yes. Revenue Ruling 22-04-2 directs that the 2004 federal alternative minimum tax -- from Federal Form 6251 or the Form 1040A Alternative Minimum Tax Worksheet -- be recalculated for Nebraska individu…
When must a Nebraska contractor remit sales tax on construction labor -- when the customer is billed or when payment is received?
It depends on the contractor's accounting method. Under Revenue Ruling 01-04-1, and pursuant to Laws 2004, LB 1017, beginning July 1, 2004 contractors must collect and remit sales tax on their gross r…
If a nonresident servicemember files a Nebraska return for other income, can they subtract their active-duty military pay, and how?
Yes. Revenue Ruling 22-04-1 holds that compensation paid to a nonresident servicemember of the uniformed services for active-duty military service can be deducted from federal adjusted gross income fo…
How is the 2003 federal credit for prior year minimum tax (Form 8801) recomputed for an estate or trust to figure the Nebraska credit, and where does it go on Form 1041N?
Revenue Ruling 23-03-2 directs that an estate's or trust's 2003 federal credit for prior year minimum tax -- from Federal Form 8801 -- be recalculated for Nebraska fiduciary income tax purposes to det…
Does the alternative minimum tax on a 2003 federal fiduciary return (Form 1041, Schedule I) have to be recomputed to figure the Nebraska minimum tax, and which Form 1041N lines change?
Yes. Revenue Ruling 23-03-1 directs that the 2003 federal alternative minimum tax for estates and trusts -- from Federal Form 1041, Schedule I -- be recalculated for Nebraska fiduciary income tax purp…
How do you recompute the 2003 federal credit for prior year minimum tax (Form 8801) to figure the Nebraska minimum tax credit on Form 1040N?
Revenue Ruling 22-03-2 directs that the federal credit for prior year minimum tax figured on a taxpayer's 2003 federal return (Federal Form 8801) be recalculated for Nebraska individual income tax pur…
Does the alternative minimum tax on your 2003 federal individual return have to be recomputed to figure the Nebraska minimum tax, and which Form 1040N lines change?
Yes. Revenue Ruling 22-03-1 directs that the 2003 federal alternative minimum tax -- from Federal Form 6251 or the Form 1040A Alternative Minimum Tax Worksheet -- be recalculated for Nebraska individu…
Do I have to file an application to get Employment Expansion and Investment Incentive Act benefits, and what must the application show?
You must apply first. Revenue Ruling 29-03-1 holds that, as amended by Laws 2003, LB 608, an application is required before any benefits may be received under the Employment Expansion and Investment I…
How is the 2002 federal credit for prior year minimum tax (Form 8801) recomputed for an estate or trust to figure the Nebraska credit, and where does it go on Form 1041N?
Revenue Ruling 23-02-3 directs that an estate's or trust's 2002 federal credit for prior year minimum tax -- from Federal Form 8801 -- be recalculated for Nebraska fiduciary income tax purposes to det…
Does the alternative minimum tax on a 2002 federal fiduciary return (Form 1041, Schedule I) have to be recomputed to figure the Nebraska minimum tax, and which Form 1041N lines change?
Yes. Revenue Ruling 23-02-2 directs that the 2002 federal alternative minimum tax for estates and trusts -- from Federal Form 1041, Schedule I -- be recalculated for Nebraska fiduciary income tax purp…
How is the 2002 federal credit for prior year minimum tax (Form 8801) recomputed for an individual to figure the Nebraska credit, and where does it go on Form 1040N?
Revenue Ruling 22-02-3 directs that an individual's 2002 federal credit for prior year minimum tax -- from Federal Form 8801 -- be recalculated for Nebraska individual income tax purposes to determine…
Does the alternative minimum tax on your 2002 federal individual return have to be recomputed to figure the Nebraska minimum tax, and which Form 1040N lines change?
Yes. Revenue Ruling 22-02-2 directs that the 2002 federal alternative minimum tax -- from Federal Form 6251 or the Form 1040A Alternative Minimum Tax Worksheet -- be recalculated for Nebraska individu…
Is there a fee to apply for a Nebraska lodging tax permit, and who must file for one?
There is no application fee. Under Revenue Ruling 68-02-1, Laws 2002, Second Special Session, LB 32, Section 2 repealed the fee for applying for a Nebraska lodging tax permit, effective October 1, 200…
Is there a fee to apply for a Nebraska litter fee permit, and who has to register?
There is no application fee. Under Revenue Ruling 28-02-1, Laws 2002, Second Special Session, LB 32, Section 2 repealed the fee for manufacturers, wholesalers, and retailers applying for a litter fee …
Which services became subject to Nebraska sales tax on October 1, 2002, and what do those service categories cover?
Effective October 1, 2002, Laws 2002, LB 1085 imposed Nebraska (and applicable local option) sales and use tax on the gross receipts of nine enumerated services, and Revenue Ruling 01-02-9 defines eac…
Is installation or application labor taxable in Nebraska, and what about agricultural chemicals and landscaping?
It is taxable when the underlying property sale is taxable. Under Revenue Ruling 01-02-8, Laws 2002, LB 1085 repealed the exemption for separately stated labor or services to install or apply property…
Must an Option 1 contractor charge Nebraska sales tax on the labor to annex building materials to real estate?
Yes. Under Revenue Ruling 01-02-7, Laws 2002, LB 1085 imposed sales and use tax, effective October 1, 2002, on any labor associated with the sale of property annexed to real estate by a person who ele…
Are sales of magazine and journal subscriptions subject to Nebraska sales tax, and which sellers must be licensed?
Yes. Under Revenue Ruling 01-02-6, Laws 2002, LB 1085 repealed the exemption for subscriptions to magazines and journals issued at average intervals not exceeding one month, so beginning October 1, 20…
Is what I pay a software retailer for training on how to use the software subject to Nebraska sales tax?
Yes, effective October 1, 2002. Under Revenue Ruling 01-02-5, Laws 2002, LB 1085 repealed the sales and use tax exemption for the amount a software retailer charges for training customers in the use o…
Are purchases by an elected Nebraska County Fair Board exempt from sales and use tax, and what about an appointed board?
Yes. Under Revenue Ruling 01-02-4 and Laws 2002, LB 123, purchases by an elected Nebraska County Fair Board are exempt from sales and use tax effective October 1, 2002. To buy tax free, the Board issu…
Are purchases by a Nebraska Drainage District exempt from sales and use tax, and how does the District claim the exemption?
Yes. Under Revenue Ruling 01-02-3 and Laws 2002, LB 123, purchases by a Nebraska Drainage District are exempt from sales and use tax effective October 1, 2002. To buy tax free, the District issues a N…
Are refractory materials, lime, synthetic slag, mill rolls, and guides used to make steel or cement still exempt from Nebraska sales tax?
No -- they became taxable. Under Revenue Ruling 01-02-12, Laws 2002, LB 1085 repealed the sales and use tax exemption for the sale of refractory materials, lime, synthetic slag, mill rolls, and guides…
Is there a fee to apply for a Nebraska sales tax permit, and are there any charges left?
There is no application fee. Under Revenue Ruling 01-02-11, Laws 2002, Second Special Session, LB 32, Section 2 repealed the fee for applying for a Nebraska sales tax permit, effective October 1, 2002…
Is sales tax charged on copies of public records sold by a Nebraska government agency, and when does the exemption not apply?
Copies of public records sold by government agencies are exempt. Under Revenue Ruling 01-02-10, Laws 2002, LB 57 provides a sales and use tax exemption, effective October 1, 2002, for sales of copies …
How is Nebraska sales tax charged on cell phone, paging, and other wireless service, and which state gets the tax?
Charges are taxed at the customer's place of primary use. Under Revenue Ruling 01-02-2, Neb. Rev. Stat. §77-2706.02 (Laws 2002, LB 947) imposes Nebraska sales and use tax on mobile telecommunications …
If my corporation claimed federal bonus depreciation, does it have to add part of it back on its Nebraska corporate income tax return?
Yes, in part. Under Revenue Ruling 24-02-1, a corporation that claimed federal bonus depreciation under the Job Creation and Worker Assistance Act of 2002 (Internal Revenue Code sections 168(k) or 140…
If a trust or estate claimed federal bonus depreciation, must it add part of it back on its Nebraska fiduciary income tax return?
Yes, in part. Under Revenue Ruling 23-02-1, a fiduciary (estate or trust) that claimed federal bonus depreciation under the Job Creation and Worker Assistance Act of 2002 (Internal Revenue Code sectio…
If I claimed federal bonus depreciation, do I have to add part of it back on my Nebraska individual income tax return?
Yes, in part. Under Revenue Ruling 22-02-1, individuals who claimed federal bonus depreciation under the Job Creation and Worker Assistance Act of 2002 (Internal Revenue Code sections 168(k) or 1400L)…
How does a Nebraska estate or trust figure its 2001 credit for prior year minimum tax?
Recompute the federal credit for Nebraska. Under Revenue Ruling 23-01-2 (a corrected version), Neb. Rev. Stat. §77-2717 requires an estate or trust to recalculate the federal credit for prior year min…
Can a cigarette retailer advertise a manufacturer buy-down price, and how must sales tax be shown?
Yes, with conditions. Under Revenue Ruling 57-02-1, a cigarette retailer taking part in a manufacturer's buy-down promotion may use promotional signs and displays to advertise either the manufacturer'…
When are charges for computer programming or software-development services subject to Nebraska sales tax, and when are they treated as nontaxable temporary-employee wages?
Taxable, unless a three-part safe harbor is met. Under Revenue Ruling 01-02-1, Neb. Rev. Stat. §77-2702.07(3) taxes charges for personal services (such as those of programmers and consultants) that re…
How does a Nebraska estate or trust recompute the 2001 federal alternative minimum tax to figure the Nebraska minimum tax?
Recompute the federal AMT on Nebraska terms. Under Revenue Ruling 23-01-1, Neb. Rev. Stat. §77-2717 requires an estate or trust to recalculate the 2001 federal alternative minimum tax (Federal Form 10…
How does a Nebraska individual figure the 2001 credit for prior year minimum tax on the Nebraska return?
Recompute the federal credit for Nebraska. Under Revenue Ruling 22-01-2, Neb. Rev. Stat. §77-2715(2) requires an individual to recalculate the federal credit for prior year minimum tax (Federal Form 8…
How does a Nebraska individual recompute the 2001 federal alternative minimum tax to figure the Nebraska minimum tax?
Recompute the federal AMT on Nebraska terms. Under Revenue Ruling 22-01-1, Neb. Rev. Stat. §77-2715 requires a Nebraska individual to recalculate the 2001 federal alternative minimum tax (Federal Form…
Does delivering goods into Nebraska in my own trucks create corporate income tax nexus?
No. Under Revenue Ruling 24-01-1, delivering goods into Nebraska using a company's own vehicles, from a point outside the state, is a protected activity under Public Law 86-272 (15 U.S.C. §381) and do…
How does a Nebraska estate or trust figure the 2000 credit for prior year minimum tax on the Nebraska return?
Recompute the federal credit for Nebraska. Under Revenue Ruling 23-00-2, Neb. Rev. Stat. §77-2717 requires an estate or trust to recalculate the federal credit for prior year minimum tax (Federal Form…
How does a Nebraska estate or trust recompute the 2000 federal alternative minimum tax to figure the Nebraska minimum tax?
Recompute the federal AMT on Nebraska terms. Under Revenue Ruling 23-00-1, Neb. Rev. Stat. §77-2717 requires estates and trusts to recalculate the 2000 federal alternative minimum tax (Federal Form 10…
How does a Nebraska individual figure the 2000 credit for prior year minimum tax on the Nebraska return?
Recompute the federal credit for Nebraska. Under Revenue Ruling 22-00-2, Neb. Rev. Stat. §77-2715(2) requires an individual to recalculate the federal credit for prior year minimum tax (Federal Form 8…
Browse Nebraska rulings by topic
These are official tax letter rulings and advisory opinions issued by Nebraska's revenue authority in response to questions from specific taxpayers about how the tax law applies to their facts. A ruling is binding on the department only for the taxpayer who requested it and cannot be relied on by anyone else, but it is strong evidence of how the state reads the law. Every ruling above has a plain-English question and short answer, plus a link to the full original source.