Sales and Use Tax Exemption for Renewable Energy Property (Nebraska)
Last modified on February 12, 2015.
Financial Incentive Program
|Name||Sales and Use Tax Exemption for Renewable Energy Property|
|Incentive Type||Sales Tax Incentive|
|Applicable Sector||Industrial, Utility, Installer/Contractor|
|Eligible Technologies||Solar Thermal Electric, Photovoltaics, Wind, Biomass, Hydroelectric, Geothermal Electric, Anaerobic Digestion, Small Hydroelectric, Other Distributed Generation Technologies|
|Energy Category||Renewable Energy Incentive Programs|
|Equipment Requirements||Equipment investment must meet or exceed 20,000,000|
|Program Administrator||Nebraska Department of Revenue|
|Date added to DSIRE||2013-07-12|
|Last DSIRE Review||2014-08-14|
|References||DSIREDatabase of State Incentives for Renewables and Efficiency|
Nebraska allows for a refund of the sales and use taxes paid for a renewable energy system used to produce electricity for sale. To qualify, the investment must be at least $20,000,000. The law describes eligible sources of renewable energy as including, but not limited to, wind, solar, geothermal, hydroelectric, biomass, and transmutation of elements. This refund does not apply to the first 1.5% of sales tax charged by a municipality.
|Contact Name||Taxpayer Assistance|
|Department||Nebraska Department of Revenue|
|Address||Nebraska State Office Building|
|Address 2||301 Centennial Mall South|
|Phone 2||(402) 471-5729|
Authorities (Please contact the if there are any file problems.)
|Authority 1:||L.B. 104|
- Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.