Information Guides

Contractors  ||  General Taxation  ||  Income Tax  ||  Miscellaneous Tax Programs  ||  Sales and Use Tax

Contractors

• Agricultural Machinery and Equipment (7/2012)
   
• Construction Contractor Fact Sheet (3/2012) - legal-size
   
• Taxation of Contractors - General Information (9/2007 - contains information updated 6/2011)
   
• Nebraska Taxation of Contractors - Option 1 (10/2007 - contains information updated 5/2011)
   
• Nebraska Taxation of Contractors - Option 2 (10/2007 - contains information updated 5/2011)
   
• Nebraska Taxation of Contractors - Option 3 (10/2007 - contains information updated 5/2011)
   
• Well Drilling and Irrigation Industry (11/2009)

General Taxation (applies to all taxes)

• Guidelines for Substitute Nebraska Forms (8/2001)
   
• Midwest Border States Compact (3/2008)
   
• Procedures for Reviewing & Appealing a Notice of Deficiency Determination (3/2011)
   
  • Refund, Protest, and Appeals Process Flowchart (2/2011)
     
• Statutory Responsibilities for Collecting, Reporting, and Remitting Nebraska Taxes (11/2011)
    
• Taxation of Native Americans Living on an Indian Reservation (1/2007 - contains information updated 1/2010)
   
• Taxation of Nonprofit Organizations (11/2006 - contains information updated 12/2009)
   
• Voluntary Disclosure Program (1/2008)

Income Tax

• Determining Residency Status for Nebraska Individual Income Tax Filing (4/2011)
   
• Income Tax Withholding for Nonresident Individuals Performing Personal Services In Nebraska (1/2012)
  
  
• Individual Income Tax E-file/Electronic Payment (11/2012)
   
• Nebraska Income Tax for Military Servicemembers (their Spouses) and Civilians Working with U.S. Forces in Combat Zones (updated 12/2009)
   
• Nebraska Computer Reporting Procedure, 21CM (11/2012)
   
• Nebraska Electronic Reporting Procedure, 21EFW2 (12/2011)
   
• Nebraska Individual Net Operating Losses (8/2006)
   
• Taxability of Interest and Dividend Income From Bonds, U.S. Government Obligations, and Regulated Investment Companies (4/2011)

Miscellaneous Tax Programs

• Homestead Exemption
     
• Litter Fee (11/2009)
   
• Lodging Tax (11/2009 - contains information updated 10/2010)
  
  
• Low-Income Home Energy Conservation Act (9/2012)
   
• Marijuana and Controlled Substances Tax (8/2007)
   
• Tire Fee (5/2011)

Sales and Use Tax Information Guides

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N | O-P | Q-R | S | T | U-V | W | X-Y-Z

• Advertisements, Unlawful (5/2010)
   
• Agricultural Machinery and Equipment (7/2012)
   
• Animal Specialty Services (8/2003)
   
• Auction Sales (8/2009)
   
• Auto Body Specialists (3/2004 - contains information updated 12/2009)
   
• Bars, Tavern, and Restaurants (3/2007)
   
• Building Cleaning and Maintenance (9/2003 - contains information updated 1/2013)
   
• CenturyLink Center Retailers and Vendors (1/2012)
    
• Charge Card Purchases by Nebraska State Government and Its Employees (12/2012)
   
• Charge Card Purchases by U.S. (Federal) Employees (10/2012)
   
• Common or Contract Carrier (7/2010 - contains information updated 4/2011)
   
• Computer Software (7/2011)
   
• Consumer's Use Tax (3/2009 - contains information updated 11/2011)
   
• Delivery Charges  (4/2011)
   
• Dentists, Orthodontists, and Oral Surgeons (7/2009)
   
• Detective Services (8/2003)
   
• Exemptions Chart (6/2012)
   
• Food, Food Ingredients, and Dietary Supplements (8/2012)
   
• Form 10 Instructions for Completion (5/2005)
   
• Golf Courses (6/2009)
   
• Governmental Entities (9/2007 - contains information updated 12/2009)
   
• Installation or Application of Tangible Personal Property (4/2007)
   
• Landscapers (5/2010)
   
• Laundries and Dry Cleaners (3/2009)
   
• Leased Motor Vehicles (10/2011)
   
• Lodging Tax (11/2009)
   
• Manufacturing Machinery and Equipment Exemption (12/2005)
   
• Midwest Border States Compact (3/2008)
   
• Motor Vehicle Painting (11/2002)
   
• Motor Vehicle Towing (8/2002)
   
• Motor Vehicle Washing and Waxing (8/2002)

• Native Americans Living on an Indian Reservation (1/2007 - contains information updated 1/2010)
   
• Nonprofit Organizations (11/2006 - contains information updated 12/2009)
   
• Nursing Homes, For-Profit (2/2010)
   
• Pest Control Services (9/2003)
   
• Photographers and Photofinishers (9/2009)
   
• Physicians (3/2010)
   
• Political and Ballot Question Committee Fund-raising Events (1/2002)
   
• Prepared Food (3/2007)
   
• Printing Services (5/2001)
   
• Procedures for Reviewing & Appealing a Notice of Deficiency Determination (3/2011)
   
• Recreational Vehicle (RV) Park Services (8/2003)
   
• Repair or Maintenance Services on Personal Property (3/2008)
   
• Responsibilities of Elementary and Secondary Schools, Parent-Booster Clubs, Parent-Teacher Associations, and Student Organizations (9/2007)
   
• Sales at Special Events (9/2011)
   
• Security Services (8/2002)
   
• State and Local Sales Tax (10/2008)
   
• Statutory Responsibilities for Collecting, Reporting, and Remitting Nebraska Taxes (11/2011)
    
• Veterinarians (3/2011)
   
• Voluntary Disclosure Program (1/2008)
   
• Well Drilling and Irrigation Industry (11/2009)

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