What services are and aren’t taxed in Nebraska

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Admissions and amusements

Taxed:

• Membership fees in private clubs
• Direct Satellite TV
• Cable TV services
• Billiard parlors
• Bowling alleys
• Pari-mutuel racing events
• Admission to cultural events
• Circus/ fair admission and games
• Amusement park admission and rides
• Admission to professional sports events
• Admission to college sports events
• Movie rental

Untaxed:

• Admissions to school events
• Admission to statewide sports events
• Admission charged by organizations dedicated to youth development and healthy living
• Entry fees for youth sports events
• Pinball and other mechanical amusements
• Coin operated video games
• Rental of films and tapes by theaters
• Syndicated programming

Agricultural services

Taxed:

• Horse boarding and training (not race horses)
• Pet grooming

Untaxed:

• Landscaping services (including lawn care)
• Veterinary services (both large and small animal)
• Animal grooming in conjunction with medical treatment
• Commercial artificial insemination
• Services provided to livestock
• Soil preparation, custom baling, other agricultural services

Automotive services

Taxed:

• Road and towing services
• Washing and waxing
• Motor vehicle painting
• Rustproofing and undercoating

Untaxed:

• Repair labor on motor vehicles
• Auto service. except repairs, incl. painting & lube
• Parking lots & garages

Business services

Taxed:

• Packing and crating
• Armored car services
• Private investigation services
• Security services
• Maintenance and janitorial services
• Window cleaning
• Pest extermination
• Commercial art and graphic design
• Tire recapping and repairing
• Commercial linen supply
• Sign construction and installation
• Photocopying services
• Photo finishing
• Printing

Untaxed:

• Telephone answering service
• Credit information, credit bureaus
• Employment agencies
• Advertising agency fees (not ad placement)
• Interior design and decorating
• Temporary help agencies
• Test laboratories (excluding medical)
• Check & debt collection
• Secretarial and court reporting services
• Lobbying and consulting
• Public relations, management consulting
• Marketing
• Process server fees
• Telemarketing services on contract
• Billboard advertising
• Newspaper advertising
• Magazine advertising
• Radio & television, local advertising
• Radio & television, national advertising
• Conference bridging services
• Nonvoice data services
• Prepaid calling arrangements
• Telecommunications access charges

Computer/online services

Taxed:

• Custom software — material – Professional service
• Custom software programs – material
• Modifications to canned software program
• Package or canned software program
• Downloaded new software
• Movies/Digital Video – Downloaded
• Books – Downloaded
• Music – Downloaded
• Other Electronic Goods – Downloaded

Untaxed:

• Information services
• Internet Service Providers -DSL or other broadband
• Mainframe computer access and processing serv.
• Data processing services
• Online Data processing services
• Internet Service Providers – dialup
• Computer consulting
• Web page creation
• Software/hardware upgrade services

Construction/fabrication/repair

Taxed:

• Labor and repairs to commercial fishing vessels
• Labor charges on aircraft repair
• Installation charges if not annexed to real estate
• Repair labor, generally
• Repair material, generally
• Labor on radio/TV repairs; other electronic equipment
• Labor charges on repairs of other tangible property
• Custom processing (on customers property)
• Taxidermy
• Welding labor (fabrication and repair)
• Service contracts sold at the time of sale of tangible personal property
• Custom fabrication labor

Untaxed:

• Water well drilling
• Contractor labor, generally
• Repair labor on tax-exempt goods
• Labor for items to be shipped out-of-state
• Labor and repairs or remodeling of real property
• Repair labor for common/contract carriers
• Repair labor on railroad rolling stock
• Repair labor delivered under warranty
• Custom meat slaughtering, cutting and wrapping
• Services on agricultural and manufacturing machinery and equipment

Finance, insurance and real estate (All untaxed)

• Tickertape reporting (financial reporting)
• Investment counseling
• Insurance services
• Property sales agents (real estate or personal)
• Real estate management fees (rental agents)
• Real estate title abstract services
• Service charges of banking institutions
• Loan broker fees

Industrial and mining services

Taxed:

• Typesetting service; platemaking for the print trade

Untaxed:

• Oil Field Services
• Seismograph & Geophysical Services
• Metal, non-metal and coal mining services

Leases and rental services

Taxed:

• Trailer parks — overnight
• Aircraft rental to individual pilots, long term
• Long-term automobile lease
• Aircraft rental to individual pilots, short term
• Personal property, short term (generally)
• Personal property, long term (generally)
• Bulldozers, draglines and construction machinery, short term
• Bulldozers, draglines and construction machinery, long term
• Rental of hand tools to licensed contractors
• Short-term automobile rental
• Hotels, motels, lodging houses

Untaxed:

• Limousine service (with driver)
• Chartered flights (with pilot)
• Dormitories
• Long-term lodging (30+ days)
• Room rentals by certain Nebraska-licensed institutions

Personal services

Taxed:

• Water softening and conditioning
• Carpet and upholstery cleaning
• Garment services (altering and repairing)
• Shoe repair
• Gift and package wrapping service
• Health clubs, tanning parlors, reducing salons
• Diaper service
• 900-number services
• Tuxedo rental

Untaxed:

• Laundry and dry cleaning services, coin-op and non-coin-op
• Swimming pool cleaning & maintenance
• Income from funeral services
• Fishing and hunting guide services
• Massage services
• Dating services
• Barber shops and beauty parlors
• Debt counseling
• Bail bond fees
• Personal instruction (dance, golf, tennis, etc.)
• Tax return preparation

Professional services (All untaxed)

• Land surveying
• Accounting and bookkeeping
• Architects
• Attorneys
• Engineers
• Dentists
• Medical test laboratories
• Nursing services out-of-hospital
• Physicians
• Travel agents

Storage (All untaxed)

• Automotive storage
• Marina service (docking, storage, cleaning, repair)
• Fur storage
• Mini-storage
• Household goods storage
• Cold storage
• Packing and crating
• Food storage
• Marine towing service (incl. tugboats)

Transportation services (All untaxed)

• Income from intrastate transportation of persons
• Income from taxi operations
• Intrastate courier service
• Interstate air courier (billed in-state)
• Local transit (intra-city) buses

Utility services – industrial

Taxed:

• Sewer and refuse, industrial
• Water
• Electricity
• Natural gas
• Other fuel (including heating oil)
• Intrastate telephone and telegraph
• Cellular telephone services

Untaxed:

• Interstate telephone & telegraph

Utility services – Residential

Taxed:

• Sewer and refuse, residential
• Water
• Natural gas
• Electricity
• Other fuel (including heating oil)Intrastate telephone and telegraph
• Cellular telephone services

Untaxed:

• Interstate telephone & telegraph

Other taxed services:

• Satellite programming
• Telephone and cable installation