Nebraska sales and use tax exemptions

Since implementing sales and use taxes in 1967, more than 100 exemptions have been enacted, which reduces the amount of taxes collected each year. According to the Nebraska Department of Revenue's most recent estimates, the exemptions are worth a total of about $6.5 billion annually. Gov. Jim Pillen says all exemptions are on the table in his quest to reduce property taxes. Click on column headings to sort exemptions by different categories.

Nebraska Department of Revenue estimates are for Fiscal Year 2021-22 unless indicated with an asterisk, in which case values are for Fiscal Year 2022-23 (fiscal years are July 1 through June 30). Tax expenditure reports are released annually in mid-October; a full breakdown of all exemptions is published in even-number years. The Revenue Department states it is unable to separate business and nonbusiness use through available data sources for many of the services included in "Services Purchased for Non-Business Use." Estimates were not available in some cases; some exemptions did not list an enacted year.
Chart: Zach Wendling/Nebraska ExaminerSource: State of Nebraska 2022 and 2023 Tax Expenditure Reports, Nebraska Department of RevenueEmbed Created with Datawrapper