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Highlights of the Nebraska tax structure

• Sales-only formula used to calculate corporate income tax liability
• No state property tax
• No inventory tax
• No personal property tax on intangibles
• No sales tax on raw materials when used as ingredients or component parts in manufacturing operations
• No sales tax on sales of energy for processing or manufacturing purposes
• No sales tax on water used exclusively in manufacturing and processing
• No sales tax on qualified agricultural machinery and equipment
• No sales tax on manufacturing machinery, equipment, and related services
• Sales and use tax refunds are available on qualified air and water pollution control equipment
• Sales and use tax refunds are available on property qualifying for certain investment incentives
• Sales and use tax refunds for data center and cloud computing operations
• Personal property tax exemptions for data center and cloud computing operations