Nebraska - Streamlined sales tax

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STATE NAME: _NEBRASKA
Effective Date: 8-1-2013
Completed by: Tom Gillaspie
E-mail address: [email protected]
Phone number: 402-471-5915
Streamlined Sales Tax Governing Board
Section 328 Taxability Matrix
Library of Definitions
Date Submitted: July 23, 2013
Each of the items listed in the chart is defined in the Library of Definitions in the Streamlined Sales and Use Tax Agreement (SSUTA) as amended
through May 24, 2012. Refer to Appendix C of the SSUTA for each definition.
Place an “X” in the appropriate column under the heading “Treatment of definition” to indicate the treatment of each definition in your state. If a
product definition was not adopted by your state, enter “NA” in the column under the heading “Reference” and indicate in the “Treatment of
definition” columns the treatment of the product in your state. In accordance with the SSUTA, your state must adopt the definitions in the Library of
Definitions that apply to your state without qualifications except for those allowed by the SSUTA. For this reason, do not enter any comments or
qualifications in the two columns under the heading “Treatment of definition”. If your state has adopted a definition in the Library of Definitions with
a qualification not specified in the SSUTA, do not place an “X” in either column under the heading “Treatment of definition” but include a comment
in the “Reference” column explaining the qualification. Enter the applicable statute/rule cite in the “Reference” column.
Sellers and certified service providers are relieved from tax liability to the member state and its local jurisdictions for having charged
and collected the incorrect amount of sales and use tax resulting from the seller or certified service provider relying on erroneous
data provided by the member state relative to treatment of the terms defined in the Library of Definitions.
Reference
Number
for SST
Use Only
10010
10070
10040
10060
Administrative Definitions
Treatment of
definition
Reference
Sales price: Identify how the options listed below are treated in
your state. The following options may be excluded from the
definition of sales price only if they are separately stated on
the bill to the purchaser.
 Charges by the seller for any services necessary to
complete the sale other than delivery and installation
 Telecommunication nonrecurring charges
 Installation charges
Included in
Sales Price
Statute/Rule Cite/Comment

Value of trade-in

Delivery Charges for personal property or services other
than direct mail. The following charges are included in
the definition of sales price unless your state excludes
them from sales price when such charges are separately
stated on the bill to the purchaser. For responses below
assume the charges are separately stated on the bill to
the purchaser.
SSTGB Form F0014 (Revised May 28, 2013)
Excluded
from Sales
Price
X
77-2701.35(1)(c)
X
X
77-2701.35(1)(c)
77-2701.35(1)(e) includes telephone
installation
77-2701.35(3)(d)
X
Included in
Sales Price
Excluded
from Sales
Price
Statute/Rule Cite/Comment
STATE NAME: _NEBRASKA
Effective Date: 8-1-2013
11000

11010


11020

11021
11022


11110
11120
Streamlined Sales Tax Governing Board
Section 328 Taxability Matrix
Library of Definitions
Handling, crating, packing, preparation for mailing or
delivery, and similar charges
Transportation, shipping, postage, and similar charges
Delivery Charges for direct mail. The following charges
are included in the definition of sales price unless your
state excludes them from sales price when such charges
are separately stated on the bill to the purchaser. For
responses below assume the charges are separately
stated on the bill to the purchaser.
Handling, crating, packing, preparation for mailing or
delivery, and similar charges
Transportation, shipping, and similar charges
Postage
State, Local and Tribal Taxes
A state may exclude from the sales price any or all state and local
taxes on a retail sale that are imposed on the seller, if the state
statute authorizing or imposing the tax provides that the seller may,
but is not required, to collect such tax from the consumer. The tax
must be separately stated on the invoice, bill of sale or similar
document given to the purchaser. Sales and use taxes are not
included in the sales price.
List all state and local taxes, other than sales and use taxes
imposed on the seller that your state excludes from sales price
under this provision.



A state may exclude from the sales price tribal taxes on a retail sale
that are imposed on the seller if the Tribal law authorizing or
imposing the tax provides that the seller may, but is not required, to
collect such tax from the consumer The tax must be separately
stated on the invoice, bill of sale or similar document given to the
purchaser.
List all tribal taxes on a retail sale that are imposed on the seller if
the Tribal law authorizing or imposing the tax provides that the
seller may, but is not required, to collect such tax from the
SSTGB Form F0014 (Revised May 28, 2013)
X
77-2701.11 & 77-2701.35(1)(d)
X
Included in
Sales Price
Excluded
from Sales
Price
77-2701.11 & 77-2701.35(1)(d)
Statute/Rule Cite/Comment
X
77-2701.11 & 77-2701.35(1)(d)
X
X
77-2701.11 & 77-2701.35(1)(d)
77-2701.11 & 77-2701.35(1)(d)
X
77-2701.35(1)(b)
N/A
STATE NAME: _NEBRASKA
Effective Date: 8-1-2013
Streamlined Sales Tax Governing Board
Section 328 Taxability Matrix
Library of Definitions
consumer. The tax must be separately stated on the invoice, bill of
sale or similar document given to the purchaser.



Sales Tax Holidays
20060
20150
20160
20170
20180
20190
20070
20080
20090
20100
20130
20110
20120
Sales Tax Holidays: Does your state have a sales tax holiday?
Amount of
If yes, indicate the tax treatment during your
Threshold
state sales tax holiday for the following products.
 All Energy star qualified products
 Specific energy star qualified products or
energy star qualified classifications



 All Disaster Preparedness Supply
 Specific Disaster Preparedness Supply
 Disaster preparedness general
supply
 Disaster preparedness safety supply
 Disaster preparedness food-related
supply
 Disaster preparedness fastening
supply
 School supply
 School art supply
 School instructional material
 School computer supply
Amount of
Other products defined in Part II of the Library of
Threshold
Definitions included in your state sales tax
holiday.
 Clothing
 Computers
 Prewritten computer software



Product Definitions
SSTGB Form F0014 (Revised May 28, 2013)
Yes
No
Statute/Rule Cite/Comment
Taxable
X
Exempt
Statute/Rule Cite/Comment
Taxable
Exempt
Statute/Rule Cite/Comment
STATE NAME: _NEBRASKA
Effective Date: 8-1-2013
20010
20015
20050
20020
20030
20040
30100
30040
30050
30060
30015
30025
30035
30200
30210
30220
30230
30240
30250
Streamlined Sales Tax Governing Board
Section 328 Taxability Matrix
Library of Definitions
Clothing and related products
 Clothing

Essential clothing priced below a state specific
threshold
 Fur clothing
 Clothing accessories or equipment
 Protective equipment
 Sport or recreational equipment
Taxable
X
X
Computer related products
 Computer
 Prewritten computer software
 Prewritten computer software delivered electronically
 Prewritten computer software delivered via load and
leave
 Non-prewritten (custom) computer software
 Non-prewritten (custom) computer software delivered
electronically
 Non-prewritten (custom) computer software delivered via
load and leave
Mandatory computer software maintenance contracts
 Mandatory computer software maintenance contracts with
respect to prewritten computer software
 Mandatory computer software maintenance contracts with
respect to prewritten computer software which is delivered
electronically
 Mandatory computer software maintenance contracts with
respect to prewritten computer software which is delivered
via load and leave
 Mandatory computer software maintenance contracts with
respect to non-prewritten (custom) computer software
 Mandatory computer software maintenance contracts with
respect to non-prewritten (custom) software which is
delivered electronically
 Mandatory computer software maintenance contracts with
respect to non-prewritten (custom) software which is
delivered via load and leave
Optional computer software maintenance contracts
Taxable
X
X
X
X
SSTGB Form F0014 (Revised May 28, 2013)
Exempt
X
X
X
X
Statute/Rule Cite/Comment
77-2703(1) taxable as TPP
77-2703(1) taxable as TPP
77-2703(1) taxable as TPP
77-2703(1) taxable as TPP
77-2703(1) taxable as TPP
77-2703(1) taxable as TPP
Exempt
Statute/Rule Cite/Comment
77-2703(1) taxable as TPP
77-2701.16(3)(a)
Reg-1-088.1
Reg-1-088.1
X
X
77-2701.16(3)(a)
Reg-1-088.1
X
Reg-1-088.1
Taxable
X
Exempt
Statute/Rule Cite/Comment
77-2703(1) Reg-1-074 Reg-1-088
X
77-2703(1) Reg-1-074 Reg-1-088
X
77-2703(1) Reg-1-074 Reg-1-088
X
77-2703(1) Reg-1-074 Reg-1-088
X
77-2703(1) Reg-1-074 Reg-1-088
X
77-2703(1) Reg-1-074 Reg-1-088
Taxable
Exempt
Statute/Rule Cite/Comment
STATE NAME: _NEBRASKA
Effective Date: 8-1-2013
30300
30310
30320
30330
30340
30350
30360
30370
30380
30390

Streamlined Sales Tax Governing Board
Section 328 Taxability Matrix
Library of Definitions
Optional computer software maintenance contracts with
respect to prewritten computer software that only
provide updates or upgrades with respect to the software
 Optional computer software maintenance contracts with
respect to prewritten computer software that only provide
updates or upgrades delivered electronically with
respect to the software
 Optional computer software maintenance contracts with
respect to prewritten computer software that only provide
updates or upgrades delivered via load and leave with
respect to the software
 Optional computer software maintenance contracts with
respect to non-prewritten (custom) computer software
that only provide updates or upgrades with respect to the
software
 Optional computer software maintenance contracts with
respect to non-prewritten (custom) computer software that
only provide updates or upgrades delivered
electronically with respect to the software
 Optional computer software maintenance contracts with
respect to non-prewritten (custom) computer software that
only provide updates or upgrades delivered via load and
leave with respect to the software
 Optional computer software maintenance contracts with
respect to non-prewritten (custom) computer software that
only provide support services to the software
 Optional computer software maintenance contracts with
respect to non-prewritten (custom) computer software that
provide updates or upgrades and support services to
the software
 Optional computer software maintenance contracts with
respect to non-prewritten (custom) computer software that
provide updates or upgrades delivered electronically
and support services to the software
 Optional computer software maintenance contracts with
respect to non-prewritten (custom) computer software
provide updates or upgrades delivered via load and
leave and support services to the software
Indicate your state’s tax treatment for optional computer software
maintenance contracts with respect to prewritten computer
software sold for one non-itemized price that include updates and
SSTGB Form F0014 (Revised May 28, 2013)
X
77-2703(1) Reg-1-074 Reg-1-088
X
77-2703(1) Reg-1-074 Reg-1-088
X
77-2703(1) Reg-1-074 Reg-1-088
X
77-2703(1) Reg-1-074 Reg-1-088
X
77-2703(1) Reg-1-074 Reg-1-088
X
77-2703(1) Reg-1-074 Reg-1-088
X
77-2703(1) Reg-1-074 Reg-1-088
X
77-2703(1) Reg-1-074 Reg-1-088
X
77-2703(1) Reg-1-074 Reg-1-088
X
77-2703(1) Reg-1-074 Reg-1-088
Taxable
Percentage
Exempt
Percentage
Statute/Rule Cite/Comment
STATE NAME: _NEBRASKA
Effective Date: 8-1-2013
Streamlined Sales Tax Governing Board
Section 328 Taxability Matrix
Library of Definitions
upgrades and/or support services. Use percentages in the taxable
and exempt columns to denote tax treatment in your state. For
example: if all taxable put 100% in the taxable column; if all
nontaxable/exempt put 100% in the exempt column; if 50% taxable
and 50% nontaxable/exempt put 50% in the taxable column and
50% in the exempt column.
30400

30410

30420

30430

Optional computer software maintenance contracts with
respect to prewritten computer software that provide
updates or upgrades and support services to the
software
Optional computer software maintenance contracts with
respect to prewritten computer software that provide
updates and upgrades delivered electronically and
support services to the software
Optional computer software maintenance contracts with
respect to prewritten computer software that provide
updates and upgrades delivered via load and leave and
support services to the software
Optional computer software maintenance contracts with
respect to prewritten computer software that only provide
support services to the software
Digital products(excludes telecommunications services, ancillary
100%
77-2703(1) Reg-1-074 Reg-1-088
100%
77-2703(1) Reg-1-074 Reg-1-088
100%
77-2703(1) Reg-1-074 Reg-1-088
100%
77-2703(1) Reg-1-074 Reg-1-088
Yes
No
Statute/Rule Cite/Comment
services and computer software)
31000
31040
31070
31100
A state imposing tax on products “transferred electronically” is not
required to adopt definitions for specified digital products.
(“Specified digital products” includes the defined terms: digital audio
visual works; digital audio works; and digital books.) Does your
state impose tax on products transferred electronically other than
digital audio visual works, digital audio works, or digital books?

Digital audio visual works sold to an end user with rights for
permanent use
 Digital audio works sold to an end user with rights for
permanent use
 Digital books sold to an end user with rights for permanent
use
For transactions other than those included above, a state must
specifically impose and separately enumerate a broader imposition
of the tax.
Does your state impose tax on:
SSTGB Form F0014 (Revised May 28, 2013)
X
Reg-1-080.05
Nebraska taxes electronic mailing lists
pursuant to Regulation 1-080.05. See IRC
Decision No. 2011-1.
Taxable
X
Exempt
Statute/Rule Cite/Comment
77-2701.16(9)
X
77-2701.16(9)
X
77-2701.16(9)
Yes
No
Statute/Rule Cite/Comment
STATE NAME: _NEBRASKA
Effective Date: 8-1-2013
31065

31050

31060

31095
31080


31090

31125
31110
31120



Streamlined Sales Tax Governing Board
Section 328 Taxability Matrix
Library of Definitions
Digital audio visual works sold to users other than the end
user.
Digital audio visual works sold with rights of use less than
permanent use.
Digital audio visual works sold with rights of use
conditioned on continued payment.
Digital audio works sold to users other than the end user.
Digital audio works sold with rights of use less than
permanent.
Digital audio works sold with rights of use conditioned on
continued payments.
Digital books sold to users other than the end user.
Digital books sold with rights of use less than permanent.
Digital books sold with rights of use conditioned on
continued payments.
X
X
77-2701.16(9)
X
77-2701.16(9)
X
X
77-2701.16(9)
77-2701.16(9)
X
77-2701.16(9)
X
X
X
77-2701.16(9)
77-2701.16(9)
77-2701.16(9)
Does your state treat subscriptions to products “transferred
electronically” differently than a non-subscription purchase of such
product?
X
Section 332H provides that states may have product based
exemptions for specific items within specified digital products.
(“Specified digital products” includes the defined terms:
digital audio visual works; digital audio works; and digital
books.) List product based exemptions for specific items
included in specified digital products.
Example: digital textbooks
 NA


40030
40010
40020
40050
40060
40040
41000
Food and food products
 Food and food ingredients excluding alcoholic beverages
and tobacco
o Candy
o Dietary Supplements
o Soft Drinks
o Bottled water
 Food sold through vending machines
 Prepared Food
SSTGB Form F0014 (Revised May 28, 2013)
Statute/Rule Cite/Comment
Taxable
Exempt
X
X
X
X
X
X
X
Statute/Rule Cite/Comment
77-2704.24(1)
Reg-1-087.01A(1)
77-2704.24(2)(c)
Reg-1-087.01A(1)
Reg-1-087.01A(1)
77-2704.24(1)
77-2704.24(1)
STATE NAME: _NEBRASKA
Effective Date: 8-1-2013
41010
41020
41030
51010
51020
51050
51060
51090
51100
51130
51140
51170
51190
51195
51200
Streamlined Sales Tax Governing Board
Section 328 Taxability Matrix
Library of Definitions
Prepared food options - The following food items heated,
mixed or combined by the seller are included in the definition
of prepared food unless a state elects to exclude them from
the definition of prepared food. Such food items excluded
from prepared food are taxed the same as food and food
ingredients. (Indicate how the options for the following food items
that otherwise meet the definition of prepared food are treated in
your state.)
 Food sold without eating utensils provided by the seller
whose primary NAICS classification is manufacturing in
sector 311, except subsector 3118 (bakeries)
 Food sold without eating utensils provided by the seller
in an unheated state by weight or volume as a single
item
 Bakery items sold without eating utensils provided by
the seller, including bread, rolls, buns, biscuits, bagels,
croissants, pastries, donuts, Danish, cakes, tortes,
pies, tarts, muffins, bars, cookies, tortillas
Health-care products
Drugs (indicate how the options are treated in your state)
Drugs for human use
 Drugs for human use without a prescription
 Drugs for human use with a prescription
 Insulin for human use without a prescription
 Insulin for human use with a prescription
 Medical oxygen for human use without a prescription
 Medical oxygen for human use with a prescription
 Over-the-counter drugs for human use without a
prescription
 Over-the-counter drugs for human use with a prescription
 Grooming and hygiene products for human use that don’t
meet the definition of “drug”
 Grooming and hygiene products for human use that meet
the definition of “drug” without a prescription
 Grooming and hygiene products for human use that meet
the definition of “drug” with a prescription
 Drugs for human use to hospitals
 Drugs for human use to other medical facilities
 Prescription drugs for human use to hospitals
SSTGB Form F0014 (Revised May 28, 2013)
Included in
Prepared
Food
Taxable
Excluded
from
Prepared
Food
Statute/Rule Cite/Comment
X
77-2704.24(2)(e)(ii)(C)
X
7-2704.24(2)(e)(ii)(D)
X
77-2704.24(2)(e)(ii)(E)
Exempt
X
Statute/Rule Cite/Comment
X
77-2704.09(1)
77-2704.09(1)
77-2704.09(1)
77-2704.09(1)
77-2704.09(1)
77-2704.09(1)
Reg-1-050.02(B)
X
X
Reg-1-050.02(B)
Reg-1-050.07(F)
X
77-2704.09(1)
X
X
X
X
X
X
77-2704.09(1)
X
77-2704.09(1)
77-2704.09(1)
77-2704.09(1)
X
X
STATE NAME: _NEBRASKA
Effective Date: 8-1-2013
Streamlined Sales Tax Governing Board
Section 328 Taxability Matrix
Library of Definitions
51030
 Prescription drugs for human use to other medical facilities
 Free samples of drugs for human use
 Free samples of prescription drugs for human use
Drugs for animal use
 Drugs for animal use without a prescription
51040

Drugs for animal use with a prescription
X
51070

Insulin for animal use without a prescription
X
51080

Insulin for animal use with a prescription
X
51110
51120
51150



51205
51240
51250
Medical oxygen for animal use without a prescription
Medical oxygen for animal use with a prescription
Over-the-counter drugs for animal use without a
prescription
51160
 Over-the-counter drugs for animal use with a prescription
51180
 Grooming and hygiene products for animal use
51210
 Drugs for animal use to veterinary hospitals and other
animal medical facilities
51220
 Prescription drugs for animal use to hospitals and other animal
medical facilities
51260
 Free samples of drugs for animal use
51270
 Free samples of prescription drugs for animal use
Durable medical equipment (indicate how the options are treated
in your state)
52010
 Durable medical equipment, not for home use, without a
prescription
52020
 Durable medical equipment, not for home use, with a
prescription
52030
 Durable medical equipment, not for home use, with a
prescription paid for by Medicare
52040
 Durable medical equipment, not for home use, with a
prescription reimbursed by Medicare
52050
 Durable medical equipment, not for home use, with a
prescription paid for by Medicaid
52060
 Durable medical equipment, not for home use, with a
prescription reimbursed by Medicaid
52070
 Durable medical equipment for home use without a
prescription
SSTGB Form F0014 (Revised May 28, 2013)
X
X
X
X
Reg-1-078.03 food-producing livestock
drugs exempt
Reg-1-078.03 food-producing livestock
drugs exempt
Reg-1-078.03 food-producing livestock
drugs exempt
Reg-1-078.03 food-producing livestock
drugs exempt
Reg-1-078.03
Reg-1-078.03
Reg-1-078.03
X
X
X
X
X
X
X
X
X
Taxable
77-2704.09(1)
77-2704.09(1) manufacturer owes tax
77-2704.09(1) manufacturer owes tax
Exempt
Reg-1-078.03
Reg-1-078.03
Reg-1-078.03 food-producing livestock
drugs exempt
Reg-1-078.03 food-producing livestock
drugs exempt
Reg-1-078.03 manufacturer owes tax
Reg-1-078.03 manufacturer owes tax
Statute/Rule Cite/Comment
X
77-2704.09(1)
X
77-2704.09(1) must be for home use and
Medicaid eligible to be exempt
Reg-1-050.08
X
X
Reg-1-050.08
X
Reg-1-050.09
X
Reg-1-050.09
X
77-2704.09(1)
STATE NAME: _NEBRASKA
Effective Date: 8-1-2013
52080

52090

52100

52110

52120

52130

52140

52150

52160

52170

52180

52190

52200

52210

52220

52230

52240

52250

52260

Streamlined Sales Tax Governing Board
Section 328 Taxability Matrix
Library of Definitions
Durable medical equipment for home use with a
prescription
Durable medical equipment for home use with a
prescription paid for by Medicare
Durable medical equipment for home use with a
prescription reimbursed by Medicare
Durable medical equipment for home use with a
prescription paid for by Medicaid
Durable medical equipment for home use with a
prescription reimbursed by Medicaid
Oxygen delivery equipment, not for home use, without a
prescription
Oxygen delivery equipment, not for home use, with a
prescription
Oxygen delivery equipment, not for home use, with a
prescription paid for by Medicare
Oxygen delivery equipment, not for home use, with a
prescription reimbursed by Medicare
Oxygen delivery equipment, not for home use, with a
prescription paid for by Medicaid
Oxygen delivery equipment, not for home use, with a
prescription reimbursed by Medicaid
Oxygen delivery equipment for home use without a
prescription
Oxygen delivery equipment for home use with a
prescription
Oxygen delivery equipment for home use with a
prescription paid for by Medicare
Oxygen delivery equipment for home use with a
prescription reimbursed by Medicare
Oxygen delivery equipment for home use with a
prescription paid for by Medicaid
Oxygen delivery equipment for home use with a
prescription reimbursed by Medicaid
Kidney dialysis equipment, not for home use, without a
prescription
Kidney dialysis equipment, not for home use, with a
prescription
SSTGB Form F0014 (Revised May 28, 2013)
X
X
X
77-2704.09(1) must be Medicaid eligible to
be exempt
Reg-1-050.08
Reg-1-050.08
X
Reg-1-050.09
X
Reg-1-050.09
X
77-2704.09(1)
X
77-2704.09(1) must be Medicaid eligible to
be exempt
77-2704.09(1)
X
X
Reg-1-050.08
X
Reg-1-050.09
X
Reg-1-050.09
X
77-2704.09(1)
X
77-2704.09(1) must be Medicaid eligible to
be exempt
Reg-1-050.08
X
X
Reg-1-050.08
X
Reg-1-050.09
X
Reg-1-050.09
X
Reg-1-050.01
X
77-2704.09(1) must be for home use and
Medicaid eligible to be exempt
STATE NAME: _NEBRASKA
Effective Date: 8-1-2013
52270

52280

52290

52300

52310

52320

52330

52340

52350

52360

52370

52380

52390

52400

52410

52420

52430

52440

52450

52460

Streamlined Sales Tax Governing Board
Section 328 Taxability Matrix
Library of Definitions
Kidney dialysis equipment, not for home use, with a
prescription paid for by Medicare
Kidney dialysis equipment, not for home use, with a
prescription reimbursed by Medicare
Kidney dialysis equipment, not for home use, with a
prescription paid for by Medicaid
Kidney dialysis equipment, not for home use, with a
prescription reimbursed by Medicaid
Kidney dialysis equipment for home use without a
prescription
Kidney dialysis equipment for home use with a prescription
Kidney dialysis equipment for home use with a prescription
paid for by Medicare
Kidney dialysis equipment for home use with a prescription
reimbursed by Medicare
Kidney dialysis equipment for home use with a prescription
paid for by Medicaid
Kidney dialysis equipment for home use with a prescription
reimbursed by Medicaid
Enteral feeding systems, not for home use, without a
prescription
Enteral feeding systems, not for home use, with a
prescription
Enteral feeding systems, not for home use, with a
prescription paid for by Medicare
Enteral feeding systems, not for home use, with a
prescription reimbursed by Medicare
Enteral feeding systems, not for home use, with a
prescription paid for by Medicaid
Enteral feeding systems, not for home use, with a
prescription reimbursed by Medicaid
Enteral feeding systems for home use without a
prescription
Enteral feeding systems for home use with a prescription
Enteral feeding systems for home use with a prescription
paid for by Medicare
Enteral feeding systems for home use with a prescription
reimbursed by Medicare
SSTGB Form F0014 (Revised May 28, 2013)
X
X
Reg-1-050.08
Reg-1-050.08
X
Reg-1-050.09
X
Reg-1-050.09
X
Reg-1-050.01
X
77-2704.09(1) must be Medicaid eligible to
be exempt
Reg-1-050.08
X
X
Reg-1-050.08
X
Reg-1-050.09
X
Reg-1-050.09
X
Reg-1-050.01
X
77-2704.09(1) must be for home use and
Medicaid eligible to be exempt
Reg-1-050.08
X
X
Reg-1-050.08
X
Reg-1-050.09
X
Reg-1-050.09
X
Reg-1-050.01
X
77-2704.09(1) must be Medicaid eligible to
be exempt
Reg-1-050.08
X
X
Reg-1-050.08
STATE NAME: _NEBRASKA
Effective Date: 8-1-2013
52470

52480

52490

53010
53020
53030
53040
53050
53060
54010
54020
Streamlined Sales Tax Governing Board
Section 328 Taxability Matrix
Library of Definitions
Enteral feeding systems for home use with a prescription
paid for by Medicaid
Enteral feeding systems for home use with a prescription
reimbursed by Medicaid
Repair and replacement parts for durable medical
equipment which are for single patient use
X
X
Reg-1-050.09
X
77-2704.09(1)
Mobility enhancing equipment (indicate how the options are
treated in your state)
 Mobility enhancing equipment without a prescription
 Mobility enhancing equipment with a prescription
 Mobility enhancing equipment with a prescription paid for
by Medicare
 Mobility enhancing equipment with a prescription
reimbursed by Medicare
 Mobility enhancing equipment with a prescription paid for
by Medicaid
 Mobility enhancing equipment with a prescription
reimbursed by Medicaid
Taxable
Prosthetic devices (indicate how the options are treated in your
state)
 Prosthetic devices without a prescription
 Prosthetic devices with a prescription
Taxable
54030
54040


54050
54060


54070
54080


54090

Prosthetic devices with a prescription paid for by Medicare
Prosthetic devices with a prescription reimbursed by
Medicare
Prosthetic devices with a prescription paid for by Medicaid
Prosthetic devices with a prescription reimbursed by
Medicaid
Corrective eyeglasses without a prescription
Corrective eyeglasses with a prescription
Corrective eyeglasses with a prescription paid for by
Medicare
54100
 Corrective eyeglasses with a prescription reimbursed by
Medicare
54110
 Corrective eyeglasses with a prescription paid for by
Medicaid
SSTGB Form F0014 (Revised May 28, 2013)
Reg-1-050.09
Exempt
X
Statue/Rule Cite/Comment
X
X
77-2704.09(1)
77-2704.09(1)
Reg-1-050.08
X
Reg-1-050.08
X
Reg-1-050.09
X
Reg-1-050.09
Exempt
X
X
X
X
X
X
X
X
X
X
Statute/Rule Cite/Comment
77-2704.09(1)
77-2704.09(1) must be Medicaid eligible to
be exempt
Reg-1-050.08
Reg-1-050.08
Reg-1-050.09
Reg-1-050.09
77-2704.09(1)
77-2704.09(1) must be Medicaid eligible to
be exempt
Reg-1-050.08
Reg-1-050.08
X
Reg-1-050.09
STATE NAME: _NEBRASKA
Effective Date: 8-1-2013
Streamlined Sales Tax Governing Board
Section 328 Taxability Matrix
Library of Definitions
54120

54130
54140


Corrective eyeglasses with a prescription reimbursed by
Medicaid
Contact lenses without a prescription
Contact lenses with a prescription
54150
54160
54170
54180
54190
54200






Contact lenses with a prescription paid for by Medicare
Contact lenses with a prescription reimbursed by Medicare
Contact lenses with a prescription paid for by Medicaid
Contact lenses with a prescription reimbursed by Medicaid
Hearing aids without a prescription
Hearing aids with a prescription
54210
54220


Hearing aids with a prescription paid for by Medicare
Hearing aids with a prescription reimbursed by Medicare
54230
54240
54250
54260




Hearing aids with a prescription paid for by Medicaid
Hearing aids with a prescription reimbursed by Medicaid
Dental prosthesis without a prescription
Dental prosthesis with a prescription
54270
54280


54290
54300


Dental prosthesis with a prescription paid for by Medicare
Dental prosthesis with a prescription reimbursed by
Medicare
Dental prosthesis with a prescription paid for by Medicaid
Dental prosthesis with a prescription reimbursed by
Medicaid
X
Reg-1-050.09
X
X
77-2704.09(1)
77-2704.09(1) must be Medicaid eligible to
be exempt
Reg-1-050.08
Reg-1-050.08
Reg-1-050.09
Reg-1-050.09
77-2704.09(1)
77-2704.09(1) must be Medicaid eligible to
be exempt
Reg-1-050.08
Reg-1-050.08
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
Reg-1-050.09
Reg-1-050.09
77-2704.09(1)
77-2704.09(1) must be Medicaid eligible to
be exempt
Reg-1-050.08
Reg-1-050.08
Reg-1-050.09
Reg-1-050.09
Telecommunications & related products
 Ancillary Services
 Conference bridging service
 Detailed telecommunications billing service
 Directory assistance
 Vertical service
 Voice mail service
Taxable
Exempt
Statute/Rule Cite/Comment
60010
60020
60030
60040
60050
60060
Taxable
Exempt
Statute/Rule Cite/Comment
61000
61010
61020
Telecommunications (Indicate how the options are treated in your
state)
 Intrastate Telecommunications Service
 Interstate Telecommunications Service
 International Telecommunications Service
SSTGB Form F0014 (Revised May 28, 2013)
X
X
X
77-2701.16(2)(a)(i)
Reg-1-065.02
Reg-1-065.02
STATE NAME: _NEBRASKA
Effective Date: 8-1-2013
61030
61040
61050
61060
61080
61090
61100
61110
61120
61130
61140
61150
61160
61180
61190
61200
61210
61220
61230
61240
61250
61260
61280
61290
61300
61310
61320
61325
61330
61340
61350

































Streamlined Sales Tax Governing Board
Section 328 Taxability Matrix
Library of Definitions
International 800 service
International 900 service
International fixed wireless service
International mobile wireless service
International prepaid calling service
International prepaid wireless calling service
International private communications service
International value-added non-voice data service
International residential telecommunications service
Interstate 800 service
Interstate 900 service
Interstate fixed wireless service
Interstate mobile wireless service
Interstate prepaid calling service
Interstate prepaid wireless calling service
Interstate private communications service
Interstate value-added non-voice data service
Interstate residential telecommunications service
Intrastate 800 service
Intrastate 900 service
Intrastate fixed wireless service
Intrastate mobile wireless service
Intrastate prepaid calling service
Intrastate prepaid wireless calling service
Intrastate private communications service
Intrastate value-added non-voice data service
Intrastate residential telecommunications service
Paging service
Coin-operated telephone service
Pay telephone service
Local Service as defined by Nebraska
SSTGB Form F0014 (Revised May 28, 2013)
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
Reg-1-065.02
Reg-1-065.02
Reg-1-065.02
Reg-1-065.02
Reg-1-065.02
Reg-1-065.02
Reg-1-065.02
Reg-1-065.02
Reg-1-065.02
Reg-1-065.02
Reg-1-065.02
Reg-1-065.02
Reg-1-065.02
Reg-1-065.02
Reg-1-065.02
Reg-1-065.02
Reg-1-065.02
Reg-1-065.02
Reg-1-065.01
Reg-1-065.01
Reg-1-065.01
Reg-1-065.01
77-2701.16(8)
77-2701.16(8)
Reg-1-065.01
77-2701.16(2)(a)(i)
77-2701.16(2)(a)(i)
77-2701.16(2)(a)(i)
Reg-1-065.01
Reg-1-065.01
Reg-1-065.01
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