Nebraska Department of Revenue
Information Guides

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Guías de Información en Español

Other (or Apply to More than One Tax Program)

	Statutory Responsibilities for Collecting, Reporting, and Remitting Nebraska Taxes (4/2009)
	Nebraska Homestead Exemption (1/2009)
	NOTICE: Important Information Regarding Your Homestead Exemption (12/2008)
	Major 2009 Legislative Changes NOTE: This document is being continually updated throughout the 2009 Legislative Session (6/2/2009)
	Major 2008 Legislative Changes (5/2008)
	Major 2007 Legislative Changes (7/2007)
	Major 2006 Legislative Changes (6/2006)
	Major 2005 Legislative Changes (9/2005)
	Major 2004 Legislative Changes (7/2004)
	Major 2003 Legislative Changes (7/2003)
	Major 2002 Legislative Changes (7/2002)
	Major 2001 Legislative Changes (8/2001)
	Major 2000 Legislative Changes (7/2000)
	Major 1999 Legislative Changes (8/1999)
	Major 1998 Legislative Changes (8/1998)
	Nebraska Taxation of Nonprofit Organizations (11/2006)
	Nebraska Taxation of Native American Reservation Indians (3/2007)
	Midwest Border States Compact (3/2008)
	Procedures for Reviewing & Appealing a Notice of Deficiency Determination and Notice and Demand for Payment (1/2009)
	Guidelines for Substitute Nebraska Forms (8/2001)
	Nebraska Voluntary Disclosure Program (1/2008)
	Nebraska Marijuana and Controlled Substances Tax (8/2007)

Sales and Use Tax

	Nebraska and Local Sales Tax (10/2008)
	Nebraska Consumer's Use Tax (3/2009)
	Attention Qwest Center Retailers and Vendors (9/2007)
	Agricultural Machinery and Equipment (10/2001)
	Nebraska Common or Contract Carrier - Includes Form 5 (4/2007)
	Instructions to Complete Form 10 (5-2005)
	Nebraska Sales and Use Tax - Political & Ballot Question Committee Fund-raising Events (1/2002)
	Governmental Entities (9/2007)
	Nebraska Sales & Use Tax Guide for Auction Sales (3/2009)
	Nebraska Sales & Use Tax Guide for Auto Body Specialists (3/2004)
	Nebraska Sales & Use Tax Guide for Bars, Tavern, & Restaurants (3/2007)
	Nebraska Sales and Use Tax Guide for Florists
	Nebraska Sales & Use Tax Guide for Food, Food Ingredients, and Dietary Supplements (3/2007)
	Nebraska Sales & Use Tax Guide for Prepared Food (3/2007)
	Nebraska Sales & Use Tax Guide for Golf Courses (6/2009)
	Nebraska Sales and Use Tax Guide for Landscapers (6/2009)
	Nebraska Sales and Use Tax Guide for Laundries and Dry Cleaners (3/2009)
	Nebraska and Local Sales Tax on Leased Motor Vehicles (10/2007)
	Nebraska Sales and Use Tax Guide for Photographers & Photofinishers (3/2004)
	Nebraska Sales and Use Tax Guide for Physicians (12/2008)
	Nebraska Sales and Use Tax Guide for Printing Services (5/2001)
	Nebraska Taxation of Veterinarians (5/2007)
	Sales and Use Tax Responsibilities of Elementary and Secondary Schools, Parent-Booster Clubs, Parent-Teacher Associations, and Student Organizations (9/2007)

Informational Notices Regarding Sales Tax on Certain Services

	Telecommunication Services (2/2008)
		Revenue Ruling 1-07-2
	If you are engaged in providing pest control services
	If you are engaged in building cleaning and maintenance
	If you install or apply tangible personal property
	Repair or Maintenance Services on Personal Property (3/2008)
	If you provide animal specialty services
	If you are providing detective services
	If you provide recreational vehicle (RV) park services
	If you are engaged in motor vehicle towing
	If you are engaged in motor vehicle painting
	If you are engaged in providing security services
	If you sell computer software and provide training
	If you are engaged in motor vehicle washing and waxing

Informational Notice for Manfacturing Machinery and Equipment Exemption

Manufacturing Machinery and Equipment Exemption

Contractors

	Nebraska Taxation of Contractors - General Information Nebraska Taxation of Contractors - Option 1 Nebraska Taxation of Contractors - Option 2 Nebraska Taxation of Contractors - Option 3
	Nebraska Nonresident Contractor Program (10/2007)
	Well Drilling and Irrigation Industry (7/2006)

Income Tax

	Determining Residency Status For Nebraska Individual Income Tax Filing (11/2008)
	Income Tax Withholding for Nonresident Individuals Performing Personal Services In Nebraska (10/2004)
	Nebraska Income Tax for Military Servicemembers and Civilians Working with U.S. Forces in Combat Zones (1/2009)
	Nebraska Computer Reporting Procedure, for Wage and Tax Statement, Form W-2 (21MMREF) (10/2008)
	Nebraska Computer Reporting Procedure, for Forms 1099-MISC, 1099-R, and W-2G (21CM) (10/2008)
	Nebraska Electronic Reporting Procedure, 21EFW2 (10/2008)
	Nebraska Individual Net Operating Losses (8/2006)
	Taxability of Interest and Dividend Income From Bonds, U.S. Government Obligations, and Regulated Investment Companies (11/2008)

Miscellaneous Taxes

	Tire Fee (8/2007)
	Nebraska Lodging Tax (10/2001)
	Nebraska Litter Fee (not yet available)

For County Treasurers Only

Instructions for County Treasurers, Sales/Use Tax and Tire Fee Collection form Motor Vehicles and Trailer Sales, Form 6