Other exemptions
List compiled by Dylan Grundman, OpenSky Policy Institute
Business across state lines
- Aircraft owned by an out-of-state resident or business
- Property purchased in other states to be used in another state
- Property shipped out-of-state
- Property taxed in another state
- Property to be transported out-of-state
- State reciprocal agreements for industrial machinery
Commercial agriculture
- Agricultural chemicals
- Agricultural machinery
- Feed or water for livestock
- Livestock
- Mineral oil as dust suppressant
- Oxygen for use in aquaculture.
- Seeds sold to commercial producers
- Veterinary medicine for livestock
- Water for irrigation
Common carrier
- Common or contract carrier accessories
- Common or contract carrier safety equipment
- Common or contract carrier vehicles and repair parts
- Railroad rolling stock and repair parts
Consumer goods
- Prescription drugs
- Durable medical equipment
- Nondurable medical equipment
- Merchandise trade-ins
- Motor vehicle/motorboat trade-ins
- Motor vehicle discounts for the disabled
- Newspapers
- Tele-floral deliveries ordered in other states
Energy
- Aviation fuel
- Energy used in agriculture
- Energy used in industry
- Minerals, oil, and gas severed from the ground.
- Motor fuels
Food
- Church meals
- Concessions
- Food for elderly, handicapped, and Supplemental Security Income recipients
- Food for human consumption (groceries)
- Meals provided by hospitals or other institutions to patients or inmates
- Meals provided to students and campers at a flat rate
- School lunches and other food sold at schools
- Supplemental Nutrition Assistance Program (SNAP)
General business
- Biochips
- Community-based energy development project purchases
- Component/ingredient parts
- Containers holding tax-exempt contents
- Data centers
- Horse racetracks
- Intercompany leases
- Intercompany sales
- Manufacturing machinery and equipment
- Molds and dies
- Nonreturnable containers
- Sale of a business or farm machinery
- Sales for resale
- Transfer of property in change of business ownership
- Water used for manufacturing purposes
Miscellaneous
- Cash discounts/coupons
- Casual sales (i.e. garage sales)
- Lease-to-purchase agreements
- Separately-stated finance charges
- Separately-stated taxes
Nonprofits, government-related, and other exempt entities and events
- Churches and nonprofit colleges and medical facilities
- Contractor as purchasing agent for public agencies
- Fine art purchases by a museum
- Foreign diplomats
- Licensees of the state racing commission
- Nebraska Investment Finance Authority
- Nebraska Lottery
- Nebraska State Fair Board
- Nonprofit corporations formed by exempt governmental entities
- Nonprofit Nebraska-licensed health clinics
- Nonprofit Nebraska-licensed mental health centers
- Political campaign fundraisers
- Political subdivisions of the State
- Public or private educational institutions
- Public records
- Purchasing agents for public construction improvements
- Sales by religious organizations
- Sales on Native American Indian reservations
- School-supporting fundraisers
- U.S. government
- Wyuka Cemetery