Nebraska Sales and Use Tax Exemption Restricted to Nonprofits

Effective October 1, 2008, Nebraska will require previously exempt entities, such as religious organizations, private educational institutions, healthcare facilities, and licensed child care and placement agencies, to have nonprofit status in order to qualify for the sales and use tax exemption. In addition, the list of exempt healthcare facilities has been expanded to include nonprofit assisted-living facilities. (L.B. 575, Laws 2008, operative October 1, 2008).

Posted on August 26, 2008