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LEGISLATURE OF NEBRASKA
ONE HUNDRED NINTH LEGISLATURE
SECOND SESSION
LEGISLATIVE BILL 1109
Introduced by von Gillern, 4; at the request of the Governor.
Read first time January 16, 2026
Committee: Revenue
A BILL FOR AN ACT relating to revenue and taxation; to amend sections1
77-2704.46, 77-27,235, and 77-5804, Reissue Revised Statutes of2
Nebraska, and sections 77-382, 77-2704.12, 77-2704.15, and 77-6818,3
Revised Statutes Cumulative Supplement, 2024; to eliminate certain4
sales and use tax exemptions and a renewable energy tax credit; to5
change provisions relating to the use of credits under the Nebraska6
Advantage Research and Development Act; to redefine a term under the7
ImagiNE Nebraska Act; to harmonize provisions; to provide an8
operative date; to repeal the original sections; to outright repeal9
sections 77-2701.54, 77-2704.57, 77-2704.60, 77-2704.61, and10
77-2704.62, Reissue Revised Statutes of Nebraska; and to declare an11
emergency. 12
Be it enacted by the people of the State of Nebraska,13
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Section 1. Section 77-382, Revised Statutes Cumulative Supplement,1
2024, is amended to read: 2
77-382 (1) The department shall prepare a tax expenditure report3
describing (a) the basic provisions of the Nebraska tax laws, (b) the4
actual or estimated revenue loss caused by the exemptions, deductions,5
exclusions, deferrals, credits, and preferential rates in effect on July6
1 of each year and allowed under Nebraska's tax structure and in the7
property tax, (c) the actual or estimated revenue loss caused by failure8
to impose sales and use tax on services purchased for nonbusiness use,9
and (d) the elements which make up the tax base for state and local10
income, including income, sales and use, property, and miscellaneous11
taxes. 12
(2) The department shall review the major tax exemptions for which13
state general funds are used to reduce the impact of revenue lost due to14
a tax expenditure. The report shall indicate an estimate of the amount of15
the reduction in revenue resulting from the operation of all tax16
expenditures. The report shall list each tax expenditure relating to17
sales and use tax under the following categories: 18
(a) Agriculture, which shall include a separate listing for the19
following items: Agricultural machinery; agricultural chemicals; seeds20
sold to commercial producers; water for irrigation and manufacturing;21
commercial artificial insemination; mineral oil as dust suppressant;22
animal grooming; oxygen for use in aquaculture; animal life whose23
products constitute food for human consumption; and grains;24
(b) Business across state lines, which shall include a separate25
listing for the following items: Property shipped out-of-state;26
fabrication labor for items to be shipped out-of-state; property to be27
transported out-of-state; property purchased in other states to be used28
in Nebraska; aircraft delivery to an out-of-state resident or business;29
state reciprocal agreements for industrial machinery; and property taxed30
in another state; 31
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(c) Common carrier and logistics, which shall include a separate1
listing for the following items: Railroad rolling stock and repair parts2
and services; common or contract carriers and repair parts and services;3
common or contract carrier accessories; and common or contract carrier4
safety equipment; 5
(d) Consumer goods, which shall include a separate listing for the6
following items: Motor vehicles and motorboat trade-ins; merchandise7
trade-ins; certain medical equipment and medicine; newspapers;8
laundromats; telefloral deliveries; motor vehicle discounts for the9
disabled; and political campaign fundraisers; 10
(e) Energy, which shall include a separate listing for the following11
items: Motor fuels; energy used in industry; energy used in agriculture;12
aviation fuel; and minerals, oil, and gas severed from real property;13
(f) Food, which shall include a separate listing for the following14
items: Food for home consumption; Supplemental Nutrition Assistance15
Program; school lunches; meals sold by hospitals; meals sold by16
institutions at a flat rate; food for the elderly, handicapped, and17
Supplemental Security Income recipients; and meals sold by churches;18
(g) General business, which shall include a separate listing for the19
following items: Component and ingredient parts; manufacturing machinery;20
containers; film rentals; molds and dies; syndicated programming;21
intercompany sales; intercompany leases; sale of a business or farm22
machinery; and transfer of property in a change of business ownership;23
(h) Lodging and shelter, which shall include a separate listing for24
the following item: Room rentals by certain institutions;25
(i) Miscellaneous, which shall include a separate listing for the26
following items: Cash discounts and coupons; separately stated finance27
charges; casual sales; lease-to-purchase agreements; and separately28
stated taxes; 29
(j) Nonprofits, governments, and exempt entities, which shall30
include a separate listing for the following items: Purchases by31
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political subdivisions of the state; purchases by churches and nonprofit1
colleges and medical facilities; purchasing agents for public real estate2
construction improvements; contractor as purchasing agent for public3
agencies; Nebraska lottery; admissions to school events; sales on Native4
American Indian reservations; school-supporting fundraisers; fine art5
purchases by a museum; purchases by the Nebraska State Fair Board;6
purchases by the Nebraska Investment Finance Authority and licensees of7
the State Racing and Gaming Commission; purchases by the United States8
Government; public records; and sales by religious organizations;9
(k) Recent sales tax expenditures, which shall include a separate10
listing for each sales tax expenditure created by statute or rule and11
regulation after July 19, 2012; 12
(l) Services purchased for nonbusiness use, which shall include a13
separate listing for each such service, including, but not limited to,14
the following items: Motor vehicle cleaning, maintenance, and repair15
services; cleaning and repair of clothing; cleaning, maintenance, and16
repair of other tangible personal property; maintenance, painting, and17
repair of real property; entertainment admissions; personal care18
services; lawn care, gardening, and landscaping services; pet-related19
services; storage and moving services; household utilities; other20
personal services; taxi, limousine, and other transportation services;21
legal services; accounting services; other professional services; and22
other real estate services; and 23
(m) Telecommunications, which shall include a separate listing for24
the following items: Telecommunications access charges; prepaid calling25
arrangements; conference bridging services; and nonvoice data services.26
(3) It is the intent of the Legislature that nothing in the Tax27
Expenditure Reporting Act shall cause the valuation or assessment of any28
property exempt from taxation on the basis of its use exclusively for29
religious, educational, or charitable purposes. 30
Sec. 2. Section 77-2704.12, Revised Statutes Cumulative Supplement,31
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2024, is amended to read: 1
77-2704.12 (1) Sales and use taxes shall not be imposed on the gross2
receipts from the sale, lease, or rental of and the storage, use, or3
other consumption in this state of purchases by (a) any nonprofit4
organization created exclusively for religious purposes, (b) any5
nonprofit organization providing services exclusively to the blind, (c)6
any nonprofit private educational institution established under sections7
79-1601 to 79-1607, (d) any accredited, nonprofit, privately controlled8
college or university with its primary campus physically located in9
Nebraska, (e) any nonprofit (i) hospital, (ii) health clinic when one or10
more hospitals or the parent corporations of the hospitals own or control11
the health clinic for the purpose of reducing the cost of health services12
or when the health clinic receives federal funds through the United13
States Public Health Service for the purpose of serving populations that14
are medically underserved, (iii) skilled nursing facility, (iv)15
intermediate care facility, (v) assisted-living facility, (vi)16
intermediate care facility for persons with developmental disabilities,17
(vii) nursing facility, (viii) home health agency, (ix) hospice or18
hospice service, (x) respite care service, (xi) mental health substance19
use treatment center licensed under the Health Care Facility Licensure20
Act, or (xii) center for independent living as defined in 29 U.S.C. 796a,21
(f) any nonprofit licensed residential child-caring agency, (g) any22
nonprofit licensed child-placing agency, (h) any nonprofit organization23
certified by the Department of Health and Human Services to provide24
community-based services for persons with developmental disabilities, or25
(i) any nonprofit organization certified or contracted by a regional26
behavioral health authority or the Division of Behavioral Health of the27
Department of Health and Human Services to provide community-based mental28
health or substance use services , or (j) any nonprofit organization for29
purchases of property that will be transferred to an organization listed30
in subdivisions (a) through (i) of this subsection until the property is31
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transferred or the contract is completed, provided that the nonprofit1
organization (i) acquires property that will be transferred to an2
organization listed in subdivisions (a) through (i) of this subsection or3
(ii) enters into a contract of construction, improvement, or repair upon4
property annexed to real estate if the property will be transferred to an5
organization listed in subdivisions (a) through (i) of this subsection.6
(2) Any organization listed in subsection (1) of this section shall7
apply for an exemption on forms provided by the Tax Commissioner. The8
application shall be approved and a numbered certificate of exemption9
received by the applicant organization in order to be exempt from the10
sales and use tax. 11
(3) The appointment of purchasing agents shall be recognized for the12
purpose of altering the status of the construction contractor as the13
ultimate consumer of building materials which are physically annexed to14
the structure and which subsequently belong to the owner of the15
organization or institution. The appointment of purchasing agents shall16
be in writing and occur prior to having any building materials annexed to17
real estate in the construction, improvement, or repair. The contractor18
who has been appointed as a purchasing agent may apply for a refund of or19
use as a credit against a future use tax liability the tax paid on20
inventory items annexed to real estate in the construction, improvement,21
or repair of a project for a licensed not-for-profit institution.22
(4) Any organization listed in subsection (1) of this section which23
enters into a contract of construction, improvement, or repair upon24
property annexed to real estate without first issuing a purchasing agent25
authorization to a contractor or repairperson prior to the building26
materials being annexed to real estate in the project may apply to the27
Tax Commissioner for a refund of any sales and use tax paid by the28
contractor or repairperson on the building materials physically annexed29
to real estate in the construction, improvement, or repair.30
(5) Any person purchasing, storing, using, or otherwise consuming31
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building materials in the performance of any construction, improvement,1
or repair by or for any institution enumerated in subsection (1) of this2
section which is licensed upon completion although not licensed at the3
time of construction or improvement, which building materials are annexed4
to real estate and which subsequently belong to the owner of the5
institution, shall pay any applicable sales or use tax thereon. Upon6
becoming licensed and receiving a numbered certificate of exemption, the7
institution organized not for profit shall be entitled to a refund of the8
amount of taxes so paid in the performance of such construction,9
improvement, or repair and shall submit whatever evidence is required by10
the Tax Commissioner sufficient to establish the total sales and use tax11
paid upon the building materials physically annexed to real estate in the12
construction, improvement, or repair. 13
Sec. 3. Section 77-2704.15, Revised Statutes Cumulative Supplement,14
2024, is amended to read: 15
77-2704.15 (1)(a) Sales and use taxes shall not be imposed on the16
gross receipts from the sale, lease, or rental of and the storage, use,17
or other consumption in this state of purchases by the state, including18
public educational institutions recognized or established under the19
provisions of Chapter 85, or by any county, township, city, village,20
rural or suburban fire protection district, city airport authority,21
county airport authority, joint airport authority, drainage district22
organized under sections 31-401 to 31-450, sanitary drainage district23
organized under sections 31-501 to 31-553, land bank created under the24
Nebraska Municipal Land Bank Act, natural resources district, county25
agricultural society, elected county fair board, housing agency as26
defined in section 71-1575 except for purchases for any commercial27
operation that does not exclusively benefit the residents of an28
affordable housing project, cemetery created under section 12-101, or29
joint entity or agency formed by any combination of two or more counties,30
townships, cities, villages, or other exempt governmental units pursuant31
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to the Interlocal Cooperation Act, the Integrated Solid Waste Management1
Act, or the Joint Public Agency Act, except for purchases for use in the2
business of furnishing gas, water, electricity, or heat, or by any3
irrigation or reclamation district, the irrigation division of any public4
power and irrigation district, or public schools or learning communities5
established under Chapter 79. 6
(b) For purposes of this subsection, purchases by the state or by a7
governmental unit listed in subdivision (a) of this subsection include8
purchases by any nonprofit corporation under a lease-purchase agreement,9
financing lease, or other instrument which provides for transfer of title10
to the property to the state or governmental unit upon payment of all11
amounts due thereunder. If any nonprofit corporation will be making12
purchases under a lease-purchase agreement, financing lease, or other13
instrument as part of a project with a total estimated cost that exceeds14
the threshold amount, then such purchases shall qualify for an exemption15
under this section only if the question of proceeding with such project16
has been submitted at a primary, general, or special election held within17
the governmental unit that will be a party to the lease-purchase18
agreement, financing lease, or other instrument and has been approved by19
the voters of such governmental unit or the governmental unit's20
expenditure towards the project is paid in whole or in part with21
redevelopment bonds. For purposes of this subdivision, (i) project means22
the acquisition of real property or the construction of a public building23
and (ii) threshold amount means the greater of fifty thousand dollars or24
six-tenths of one percent of the total actual value of real and personal25
property of the governmental unit that will be a party to the lease-26
purchase agreement, financing lease, or other instrument as of the end of27
the governmental unit's prior fiscal year. 28
(2) The appointment of purchasing agents shall be recognized for the29
purpose of altering the status of the construction contractor as the30
ultimate consumer of building materials which are physically annexed to31
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the structure and which subsequently belong to the state or the1
governmental unit. The appointment of purchasing agents shall be in2
writing and occur prior to having any building materials annexed to real3
estate in the construction, improvement, or repair. The contractor who4
has been appointed as a purchasing agent may apply for a refund of or use5
as a credit against a future use tax liability the tax paid on inventory6
items annexed to real estate in the construction, improvement, or repair7
of a project for the state or a governmental unit. 8
(3) Any governmental unit listed in subsection (1) of this section,9
except the state, which enters into a contract of construction,10
improvement, or repair upon property annexed to real estate without first11
issuing a purchasing agent authorization to a contractor or repairperson12
prior to the building materials being annexed to real estate in the13
project may apply to the Tax Commissioner for a refund of any sales and14
use tax paid by the contractor or repairperson on the building materials15
physically annexed to real estate in the construction, improvement, or16
repair. 17
Sec. 4. Section 77-2704.46, Reissue Revised Statutes of Nebraska, is18
amended to read: 19
77-2704.46 Sales and use taxes shall not be imposed on the gross20
receipts from the sale, lease, or rental of and the storage, use, or21
other consumption in this state of: 22
(1) Any form of animal life of a kind the products of which23
ordinarily constitute food for human consumption. Animal life includes24
live poultry , other species of game birds subject to permit and25
regulation by the Game and Parks Commission, and livestock on the hoof26
when sales are made by the grower, producer, feeder, or any person27
engaged in the business of bartering, buying, or selling live poultry ,28
other species of game birds subject to permit and regulation by the Game29
and Parks Commission, or livestock on the hoof; 30
(2) Seeds and annual plants, the products of which ordinarily31
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constitute food for human consumption and which seeds and annual plants1
are sold to commercial producers of such products, and seed legumes, seed2
grasses, and seed grains when sold to be used exclusively for3
agricultural purposes; 4
(3) Agricultural chemicals, adjuvants, surfactants, bonding agents,5
clays, oils, and any other additives or compatibility agents for use in6
commercial agriculture and applied to land or crops and sold in any tax7
period that has not been closed by the applicable statute of limitations.8
Agricultural chemicals does not mean chemicals, adjuvants, surfactants,9
bonding agents, clays, oils, and any other additives or compatibility10
agents applied to harvested grains stored in commercial elevators; or11
(4) Oxygen for use in aquaculture as defined in section 2-3804.01.12
Sec. 5. Section 77-27,235, Reissue Revised Statutes of Nebraska, is13
amended to read: 14
77-27,235 (1) Beginning on or after July 14, 2006, and before July15
1, 2026, any Any producer of electricity generated by a new renewable16
electric generation facility shall earn a renewable energy tax credit.17
For electricity generated on or after July 14, 2006, and before October18
1, 2007, the credit shall be .075 cent for each kilowatt-hour of19
electricity generated by a new renewable electric generation facility.20
For electricity generated on or after October 1, 2007, and before January21
1, 2010, the credit shall be .1 cent for each kilowatt-hour of22
electricity generated by a new renewable electric generation facility.23
For electricity generated on or after January 1, 2010, and before January24
1, 2013, the credit shall be .075 cent per kilowatt-hour for electricity25
generated by a new renewable electric generation facility. For26
electricity generated on or after January 1, 2013, and before July 1,27
2026, the credit shall be .05 cent per kilowatt-hour for electricity28
generated by a new renewable electric generation facility. The credit may29
be earned for production of electricity for ten years after the date that30
the facility is placed in operation on or after July 14, 2006.31
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(2) For purposes of this section: 1
(a) Electricity generated by a new renewable electric generation2
facility means electricity that is exclusively produced by a new3
renewable electric generation facility; 4
(b) Eligible renewable resources means wind, moving water, solar,5
geothermal, fuel cell, methane gas, or photovoltaic technology; and6
(c) New renewable electric generation facility means an electrical7
generating facility located in this state that is first placed into8
service on or after July 14, 2006, which utilizes eligible renewable9
resources as its fuel source. 10
(3) The credit allowed under this section may be used to reduce the11
producer's Nebraska income tax liability or to obtain a refund of state12
sales and use taxes paid by the producer of electricity generated by a13
new renewable electric generation facility. A claim to use the credit for14
refund of the state sales and use taxes paid, either directly or15
indirectly, by the producer may be filed quarterly for electricity16
generated during the previous quarter by the twentieth day of the month17
following the end of the calendar quarter. The credit may be used to18
obtain a refund of state sales and use taxes paid during the quarter19
immediately preceding the quarter in which the claim for refund is made,20
except that the amount refunded under this subsection shall not exceed21
the amount of the state sales and use taxes paid during the quarter.22
(4) The Department of Revenue may adopt and promulgate rules and23
regulations to permit verification of the validity and timeliness of any24
renewable energy tax credit claimed. 25
(5) The total amount of renewable energy tax credits that may be26
used by all taxpayers shall be limited to fifty thousand dollars without27
further authorization from the Legislature. 28
(6) The credit allowed under this section may not be claimed by a29
producer who received a sales tax exemption under section 77-2704.57 , as30
such section existed on June 30, 2026, for the new renewable electric31
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generation facility. 1
(7) Interest shall not be allowed on any refund paid under this2
section. 3
Sec. 6. Section 77-5804, Reissue Revised Statutes of Nebraska, is4
amended to read: 5
77-5804 (1) The credit allowed under section 77-5803 may be used (a)6
to obtain a refund of state sales and use taxes paid or (b) , may be used7
against the income tax liability of the taxpayer . , or may be used as a8
refundable credit claimed on an income tax return of the taxpayer. The9
return need not reflect any income tax liability owed by the taxpayer.10
(2) A claim for the credit may be filed quarterly for refund of the11
state sales and use taxes paid, either directly or indirectly, after the12
filing of the income tax return for the tax year in which the credit was13
first allowed. 14
(3) The credit may be used to obtain a refund of state sales and use15
taxes paid before the end of the tax year for which the credit was16
allowed, except that the amount refunded under this subsection shall not17
exceed the amount of the state sales and use taxes paid, either directly18
or indirectly, by the taxpayer on the qualifying expenditures.19
(4) Credits distributed to a partner, limited liability company20
member, shareholder, or beneficiary may be used against the income tax21
liability of the partner, member, shareholder, or beneficiary receiving22
the credits. 23
(5) Interest shall not be allowed on any taxes refunded under the24
Nebraska Advantage Research and Development Act. 25
Sec. 7. Section 77-6818, Revised Statutes Cumulative Supplement,26
2024, is amended to read: 27
77-6818 (1) Qualified location means a location at which the28
majority of the business activities conducted are within one or more of29
the following NAICS codes or the following descriptions:30
(a) Manufacturing - 31, 32, or 33, including pre-production31
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services; 1
(b) Testing Laboratories - 541380; 2
(c) Rail Transportation - 482; 3
(d) Truck Transportation - 484; 4
(e) Insurance Carriers - 5241; 5
(f) Wired Telecommunications Carriers - 517311;6
(g) Wireless Telecommunications Carriers (except Satellite) -7
517312; 8
(h) Telemarketing Bureaus and Other Contact Centers - 561422;9
(i) Data Processing, Hosting, and Related Services - 518210;10
(j) Computer Facilities Management Services - 541513;11
(k) Warehousing and Storage - 4931; 12
(l) The administrative management of the taxpayer's activities,13
including headquarter facilities relating to such activities, or the14
administrative management of any of the activities of any business entity15
or entities in which the taxpayer or a group of its owners hold any16
direct or indirect ownership interest of at least ten percent, including17
headquarter facilities relating to such activities;18
(m) Logistics Facilities - Portions of NAICS 488210, 488310, and19
488490 dealing with independently operated trucking terminals,20
independently operated railroad and railway terminals, and waterfront21
terminal and port facility operations; 22
(n) Services provided on aircraft brought into this state by an23
individual who is a resident of another state or any other person who has24
a business location in another state when the aircraft is not to be25
registered or based in this state and will not remain in this state more26
than ten days after the service is completed; 27
(o) The conducting of research, development, or testing, or any28
combination thereof, for scientific, agricultural, animal husbandry, food29
product, industrial, or technology purposes; 30
(p) The production of electricity by using one or more sources of31
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renewable energy to produce electricity for sale. For purposes of this1
subdivision, sources of renewable energy includes, but is not limited to,2
wind, solar, energy storage, geothermal, hydroelectric, biomass, nuclear,3
and transmutation of elements; 4
(q) Computer Systems Design and Related Services - 5415;5
(r) The performance of financial services. For purposes of this6
subdivision, financial services includes only financial services provided7
by any financial institution subject to tax under Chapter 77, article 38,8
or any person or entity licensed by the Department of Banking and Finance9
or the federal Securities and Exchange Commission;10
(s) Postharvest Crop Activities (except Cotton Ginning) - 115114; or11
(t) The processing of tangible personal property. For purposes of12
this subdivision, processing means to subject to a particular method,13
system, or technique of preparation, handling, or other treatment14
designed to prepare tangible personal property for market, manufacture,15
or other commercial use which does not result in the transformation of16
such property into a substantially different character. ; or17
(u) Waste Treatment and Disposal - 5622. 18
(2)(a) Qualified location also includes any other business location19
if at least seventy-five percent of the revenue derived at the location20
is from sales to customers who are not related persons which are21
delivered or provided from the qualified location to a location that is22
not within Nebraska according to the sourcing rules in subsections (2)23
and (3) of section 77-2734.14. Intermediate sales to related persons are24
included as sales to customers delivered or provided to a location25
outside Nebraska if the related person delivers or provides the goods or26
services to a location outside Nebraska. Even if a location meets the27
seventy-five percent requirement of this subdivision, such location shall28
not constitute a qualified location under this subdivision if the29
majority of the business activities conducted at such location are within30
any of the following NAICS codes or any combination thereof:31
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(i) Agriculture, Forestry, Fishing and Hunting - 11, excluding NAICS1
code 115114; 2
(ii) Transportation and Warehousing - 48-49; 3
(iii) Information - 51; 4
(iv) Utilities - 22; 5
(v) Mining, Quarrying, and Oil and Gas Extraction - 21;6
(vi) Public Administration - 92; or 7
(vii) Construction - 23. 8
(b) The director may adopt and promulgate rules and regulations9
establishing an alternative method in circumstances in which subdivision10
(2)(a) of this section does not accurately reflect the out-of-state sales11
taking place at locations within Nebraska for a particular industry.12
(3) The determination of the majority of the business activities13
shall be made based on the number of employees working in the respective14
business activities. The director may adopt and promulgate rules and15
regulations establishing an alternative method in circumstances in which16
other factors provide a better reflection of business activities.17
(4) The delineation of the types of business activities which enable18
a location to constitute a qualified location is based on the state's19
intention to attract certain types of business activities and to20
responsibly accomplish the purposes of the ImagiNE Nebraska Act by21
directing the state's incentive capabilities towards business activities22
which, due to their national nature, could locate outside of Nebraska and23
which therefore would, through the use of incentives, be motivated to24
locate in Nebraska. By listing specific types of business activities in25
subsection (1) of this section, the state has determined such business26
activities by their nature meet these objectives. By specifying the27
national nature of a taxpayer's revenue in subsection (2) of this28
section, the state has determined that certain other types of business29
activities can meet these objectives. 30
Sec. 8. This act becomes operative on July 1, 2026.31
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Sec. 9. Original sections 77-2704.46, 77-27,235, and 77-5804,1
Reissue Revised Statutes of Nebraska, and sections 77-382, 77-2704.12,2
77-2704.15, and 77-6818, Revised Statutes Cumulative Supplement, 2024,3
are repealed. 4
Sec. 10. The following sections are outright repealed: Sections5
77-2701.54, 77-2704.57, 77-2704.60, 77-2704.61, and 77-2704.62, Reissue6
Revised Statutes of Nebraska. 7
Sec. 11. Since an emergency exists, this act takes effect when8
passed and approved according to law. 9
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