Nebraska Sales Tax Exemption Certificates #

Exemption Reason	Form	Issued By	Notes	XMPT Delivery
Resale	13	Purchaser		Create
Biochips	13	Purchaser	Must be used for genotyping, gene expression analysis, or protein profiling.	Create
Component/Ingredient Parts	13	Purchaser	Parts must become an ingredient or component of property manufactured for resale.	Create
Containers (Nonreturnable)	13	Purchaser	If the contents of the container are exempt, the container is also exempt.	Create
Data Centers	13	Purchaser	Applies to tangible property for use in data centers operating in Nebraska.	Create
Horse Racetrack Purchases	13	Purchaser	Must be licensed by the Nebraska State Racing Commission.	Create
Manufacturing Machinery & Equipment	13	Purchaser	Must be used for manufacturing, processing, or fabrication of tangible personal property for resale.	Create
Nebraska Energy Source Credit	13E	Purchaser	More than 50% of the energy used must be for qualified exempt use.	Create
Native Americans	26	Purchaser	Used within the boundaries of an Indian reservation or native lands	Create

Multi-state forms available: #

Form	Issued By	XMPT Delivery	Revision
MTC Uniform Sales Tax Certificate	Purchaser	Create	October 14, 2022
SST Streamlined Sales Tax Certificate	Purchaser	Create	December 21, 2021

Notes: #

• Most exemptions can be claimed using Form 13, with appropriate sections completed.
• Form 13E is required for energy-related exemptions and must be provided at the time of purchase.
• Blanket certificates are allowed for recurring purchases of similar items.
• Sellers must retain exemption certificates for at least three years for documentation.
• The 50% rule applies for energy and fuel exemptions: if more than half of the usage is for a qualified purpose, the entire amount is exempt.
• If a sale is later determined to be taxable and sales tax was not paid, the buyer owes use tax to Nebraska.

For further details, refer to the Nebraska Department of Revenue:
General Business Tax Exemptions