Sales and Use Tax Exemption for Renewable Energy Property (Nebraska)

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Last modified on February 12, 2015.

Financial Incentive Program

Place Nebraska

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
Active Incentive Yes

Implementing Sector State/Territory
Energy Category Renewable Energy Incentive Programs
Amount 100%

Equipment Requirements Equipment investment must meet or exceed 20,000,000
Start Date 2013-06-04

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[1]


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.

Incentive Contact

Contact Name Taxpayer Assistance
Department Nebraska Department of Revenue

Address Nebraska State Office Building
Address 2 301 Centennial Mall South
Place Lincoln, Nebraska
Zip/Postal Code 68509-4818
Phone (800) 742-7474
Phone 2 (402) 471-5729


Authorities (Please contact the if there are any file problems.)

Authority 1: L.B. 104
Date Effective 2013-06-04
Date Enacted 2013-06-04

  • Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.[1]


  1. 1.0 1.1  "Database of State Incentives for Renewables and Efficiency"