Grain Sales Tax Exemptions
|Mineral oil as dust suppressant||Mineral oil to be applied to grain as a dust suppressant.||Form 13||Neb. Rev. Stat. § 77–2704.60|
|Energy used in certain industries||Sales and purchases of electricity, coal, gas, fuel oil, diesel fuel, tractor fuel, propane, gasoline, coke, nuclear fuel, butane, wood as fuel, and corn as fuel when more than 50% of the amount purchased is for use directly in irrigation or farming; or for use directly in processing, manufacturing, generation of electricity, refining of property; or for use by any hospital.
Beginning January 1, 2015, these energy sources are also exempt when more than 50% of the amount purchased is for use in compressing natural gas for use as a vehicle fuel.
Beginning October 1, 2016, "processing" includes grain drying and aerating in commercial agriculture.
|Form 13||Reg?1?089, Energy Source Utility Exemption|
|Seeds sold to commercial producers||Seeds and annual plants, the products of which are food for human consumption, when sold to commercial producers of the products of such seeds and plants. Also includes seed legumes, grasses, and grains for agricultural purposes.||Form 13, or other documentation that demonstrates that the buyer is a commercial producer||Reg?1?060, Seeds and Plants|
|Railroad rolling stock; repair parts and services||The purchase, rental, or lease of railroad rolling stock, whether purchased by a railroad or by another person; repair and replacement parts; and associated labor charges.||None||Reg?1?068, Railroads|