Nebraska: R.R.S. Neb. § 77-2704.02.; Nebraska Admin. Code Title 316, Ch. 1, Reg. 1-012; Reg. 1-072


Nebraska 
R.R.S. Neb. § 77-2704.02. Federal or state constitution or federal statute; exemption
Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of property, the gross receipts from the sale, lease, or rental of which or the storage, use, or other consumption of which this state is prohibited from taxing under the Constitution or laws of the United States or under the Constitution of Nebraska. 

Nebraska Admin. Code Title 316

CHAPTER 1. SALES AND USE TAX

REG-1-012 EXEMPTIONS

012.02 The following are the sales that are exempt. This listing does not contain an explanation of the exemption. Refer to the regulation referenced at the end of the exemption for definitions, explanations, and limitations.

012.02C Entity-based transactions which are exempt because of the buyer include:

012.02C(23) Certain foreign diplomats, (Reg-1-072, United States Government and Federal Corporations);

 

REG-1-072 UNITED STATES GOVERNMENT AND FEDERAL CORPORATIONS

072.06 Certain foreign diplomatic personnel have been granted sales tax exemptions by federal treaty. These diplomatic personnel are issued tax exemption identification cards by the U.S. Department of State or the American Institute in Taiwan that indicate the specific taxes from which the person is exempt, and the monetary or other limits imposed on the use of the exemption. Diplomatic personnel with tax exemption identification cards must pay sales tax on all purchases that are beyond the scope of the tax exemption card or that are beyond the monetary or other limits of the card. Diplomatic personnel without the identification card must pay sales or use tax on all purchases.