The Governor of Nebraska, Pete Ricketts recently signed a bill that will exempt sales tax on certain purchases made by large data centers. On Tuesday, April 19, 2022, LB. 1150 was signed and went into effect. This law allows “tier two” data centers to apply for sales and use tax exemptions for some rentals and equipment purchases. LB1150 states, “If the taxpayer meets the required levels of employment and investment contained in the agreement, the taxpayer shall receive the sales tax refunds described in subdivision”. Previously data centers have received direct sales tax refunds. Taxpayers should be reporting all sales and use tax that is owed during the period they are filing a return for. (Nebraska Senate, LB. 1150, effective April 19, 2022)