Section 316-68-004 - EXEMPTIONS004.01 Occupants granted an exemption from the lodging tax are the same entities which are exempt from the sales and use tax under the Nebraska Revenue Act of 1967, as amended. See Sales and Use Tax Regs- 1-090, 1-091, and 1-092 for a list of those organizations and educational institutions that are exempt from the payment of lodging tax provided they have received a certificate of exemption.004.02 The federal government is exempt from the lodging tax. The state; any county, city, township, or village, except for purchases used in the business of furnishing gas, water, electricity, or heat; any rural or suburban fire protection district; and any irrigation or reclamation district or the irrigation division of a public power and irrigation district are exempt from the lodging tax.004.03 An exempt sale certificate or other adequate proof is to be requested by the permitholder from the exempt organization or governmental unit described above in order to support deductions from gross receipts claimed by the permitholder on the lodging tax return. See Reg-68-005, Exempt Sale Certificates.004.04 Employees of exempt organizations or exempt governmental entities are taxable when they personally pay for accommodations, even if the employee is on travel orders and will be reimbursed for expenses incurred by the exempt organization or governmental entity.316 Neb. Admin. Code, ch. 68, § 004
Section 81-1260, R.R.S. 1999. March 7, 2006.