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.