Nebraska State Sales Tax

Learn more by reading the Nebraska Department of Revenue's overview of The Nebraska Taxation of Nonprofit Organizations (for Sales and Use, Income, and Withholding Taxes).

Read additional information for religious organizations.

 

According to the Nebraska code:

  • A nonprofit religious organization is required to collect sales tax on sales of property by the nonprofit religious organization unless the sale is otherwise exempt. A nonprofit religious organization may make the following sales exempt from sales tax.
  • A nonprofit religious organization may sell prepared food at a function of the nonprofit religious organization without collecting sales tax. The activity is a function of the nonprofit religious organization if it is primarily for the members of the organization.
  • A nonprofit religious organization may have one annual sale event that is not taxed.
  • The sale must be at an activity of the nonprofit religious organization, but it does not have to take place at a location owned by the nonprofit religious organization.
  • The sale may last up to three consecutive days.
  • The nonprofit religious organization may have the assistance of an auctioneer at this sale without having to collect sales tax on the property or services sold.
  • The nonprofit religious organization may sell anything it owns at its sale, except a motor vehicle, trailer or semi-trailer. The property or services sold may be made especially for the sale, purchased for the sale, or donated to the nonprofit religious organization for the sale.
  • Any nonprofit religious organization may purchase property for resale without paying sales tax if it issues a Nebraska Resale or Exempt Sale Certificate, Form 13, section A, to its seller. (Reg-1-013, Sale for Resale-Resale Certificate). This certificate, or an approved substitute form, must be issued in accordance with Reg-1-014, Exempt Sale Certificate.
  • Purchases by employees or members of the nonprofit religious organization using their own funds are subject to sales or use tax, even if the purchases are made on behalf of the nonprofit religious organization, and even if the organization will be reimbursing the employees or members for expenses incurred, including purchases of prepared food and lodging.