The Nebraska Department of Revenue has released a revenue ruling confirming that the sale or purchase of wood or corn for use as an energy source are exempt from sales and use taxes. The following conditions must be met to qualify for the exemption: 1) more than 50% of the wood or corn sold or purchased is used or directly consumed in manufacturing, processing, refining, the generation of electricity, irrigation or farming, or by any hospital, and 2) the purchaser gives the seller a completed Nebraska Energy Source Exempt Sale Certificate. Additional regulation and rules may apply. (Revenue Ruling 01-10-1, Nebraska Department of Revenue, February 22, 2010)