The Information Guide, Nebraska Sales Tax on Leased Motor Vehicles, has been revised and posted on our website.
The gross receipts from the lease or rental of motor vehicles in this state are subject to Nebraska and any applicable local sales tax.
The information in this guide pertains only to leases that are classified as “operating” leases. Capital leases that are considered “conditional sales” or “financing leases” are not covered. These conditional sales or financing leases are taxed on the total contract price at the beginning of the lease, with no additional tax due on the periodic lease payments.