Frequently Asked Questions

All Businesses (General Questions)		Individual Income Tax
Helpful information on a variety of topics, including purchasing a new business.		General questions about Nebraska Individual Income Tax.
Business Income Taxes		Manufacturing Machinery and Equipment
Corporation, S Corporation, Partnership, Fiduciary, and Financial Institution taxes.		Information on the exemption for manufacturing machinery and equipment since January 1, 2006.
Contractors and Contractor Database		Motor Fuels
Information to make becoming a contractor in Nebraska less confusing, and questions about the Contractor Database.		Questions and Answers involving Motor Fuels Taxes.
Electronic and Media Reporting		Sales and Use Tax
IW-2 and 1099 Electronic and Media Filers		Valuable information about when you do or do not need to collect/pay sales tax.
Electronic Funds Transfer (EFT)		Sales Tax on Certain Services
Questions about making your tax payments through the Federal Reserve's ACH system.		Certain services are taxable in Nebraska. These questions will help clarify what they are.
Individual E-filing		Withholding Tax
Helpful information on both Federal/State electronic filing, and the free NebFile system.		Information for employers on Nebraska Withholding, including the special 1½% withholding procedures.

Photo above: “Sandhill Crane” by Taylor Wilkes
A spring fixture in central Nebraska.