Nebraska Sales Tax Exemption for Mental Health Centers
- May 1, 2012 | Will Frei
Nebraska added nonprofit mental health centers to the list of organizations that can qualify for sales and use tax exemptions on purchases.
To qualify for the exemption, the centers must be licensed under the Health Care Facility Licensure Act,* and must fill out the appropriate forms provided by the Tax Commissioner. Other organizations that qualify for the exemption include the following:
- Nonprofits created solely for religious purposes
- Nonprofit private educational institutions
- Nonprofits providing services exclusively to the blind
- Nonprofit hospitals
For a complete list, see LB 1097.
*The Act can be found in sections 71-401 to 71-467.