Sales and Use Tax Exemption for Renewable Energy Property

Program Sales and Use Tax Exemption for Renewable Energy Property
Category Financial Incentive
Implementing sector State
Last Update
State Nebraska
Administrator Nebraska Department of Revenue
Start Date
Technologies Solar Thermal Electric, Solar Photovoltaics

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.  

Note that partial recapture of benefits is possible if the taxpayer or tax-paying entity does not maintain the number of equivalent employees as they had in the base year. 

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