Nebraska — Corporate Income / Franchise Tax

Nebraska imposes a corporate income tax on every corporation and other entity taxed as a corporation under the Internal Revenue Code that is doing business in Nebraska and has federal taxable income derived from or attributable to sources within this state.

Source: Neb. Rev. Stat. § 77-2734.02(1)

"Doing business in this state" means either exercising the corporation's franchise in Nebraska or conducting operations that exceed the protections of Public Law 86-272 (15 U.S.C. § 381 et seq.).

Source: Neb. Rev. Stat. § 77-2734.04

Source: Neb. Admin. Code tit. 316, ch. 24, § 001.01

## Entities Excluded

Nebraska does not impose its corporate income tax on:

• Corporations protected from state income tax under 15 U.S.C. § 381 (Public Law 86-272)
• Financial institutions as defined in Neb. Rev. Stat. § 77-3801 (these entities are subject to a separate financial-institution franchise tax)
• S corporations that have a valid election in effect under Subchapter S of the Internal Revenue Code (these entities file informational returns; income passes through to shareholders)

Source: Neb. Rev. Stat. §§ 77-2734.02, 77-2734.04 Source: Nebraska DOR Business Income Tax FAQs

## Unitary Combined Reporting Requirement

When a group of corporations conducts a unitary business, Nebraska requires the group to file a single combined corporate income tax return reporting the income of the entire unitary group. This requirement is established directly by statute and regulation: Neb. Rev. Stat. § 77-2734.04 defines “unitary business” and “unitary group,” while § 77-2734.02 provides that "each corporate taxpayer shall file only one income tax return for each taxable year"—applied to unitary groups as a whole. Nebraska regulation 316 Neb. Admin. Code ch. 24, § 053.04 reinforces this, stating: “Each corporate taxpayer must file only one income tax return for the group for each taxable year.”

Source: Neb. Rev. Stat. § 77-2734.04 Source: Neb. Rev. Stat. § 77-2734.02 Source: 316 Neb. Admin. Code ch. 24, § 053.04

Supporting context can also be found in administrative materials and agency publications: Source: Nebraska DOR Business Income Tax FAQs Source: 2025 Nebraska Corporation Income Tax Booklet, p. 6

## Tax Rate

For taxable years beginning on or after January 1, 2026, and before January 1, 2027, Nebraska imposes a flat 4.55 percent tax on all corporate taxable income.

Source: Neb. Rev. Stat. § 77-2734.02(1)(g)

For taxable years beginning on or after January 1, 2027, the rate decreases to 3.99 percent on all taxable income.

Source: Neb. Rev. Stat. § 77-2734.02(1)(h)

## Tax Base

The starting point for computing Nebraska corporate income tax is the corporation's federal taxable income as reported to the IRS (or as subsequently corrected). Nebraska law requires specific additions to and subtractions from federal taxable income to arrive at Nebraska taxable income.

Source: Neb. Rev. Stat. § 77-2716 Source: 2025 Nebraska Corporation Income Tax Booklet, p. 6

A corporation conducting business solely within Nebraska reports its entire federal taxable income (as adjusted) to Nebraska. A corporation that derives income from both in-state and out-of-state sources and is taxable in another state must apportion its income using Nebraska's single-factor sales apportionment formula.

Source: Neb. Admin. Code tit. 316, ch. 24, § 023.01, § 023.08

Nebraska conforms to the federal due dates for corporate income tax returns. For most corporations, the Nebraska Corporation Income Tax Return (Form 1120N) is due on the 15th day of the fourth month following the close of the taxable year. For corporations with a fiscal year ending June 30, the return is due on the 15th day of the third month following the close of the taxable year.

Source: Neb. Rev. Stat. § 77-2768

Nebraska uses a single-factor sales apportionment formula for corporations doing business both within and outside the state. The sales factor is a fraction: the numerator is the corporation's total sales in Nebraska during the taxable year, and the denominator is the corporation's total sales everywhere during the taxable year. This single-factor formula has applied to all tax years beginning on or after January 1, 1992.

Source: Neb. Rev. Stat. § 77-2734.05

Nebraska imposes a penalty on corporations that underpay an installment of estimated Nebraska corporate income tax. The penalty is set by administrative regulation and calculated based on a state-specific interest rate.

Penalty for Underpayment of Estimated Tax A penalty is due when a required installment of estimated tax is underpaid. Specifically, the penalty equals the interest rate established in Neb. Rev. Stat. § 45-104.02, applied to the underpaid portion from the installment due date to the earlier of the return filing date (without extensions) or the date the underpayment is paid. Reasonable cause is not grounds for relief from this penalty. (Neb. Admin. Code tit. 316, ch. 20, Reg-20-008)

Computation and Safe Harbors The underpayment amount is determined by comparing the required installment (ordinarily equal to 25% of the anticipated annual tax liability) to the payment actually made for each installment period. Safe-harbor exceptions (per Reg-20-008(4)) mean no penalty applies if estimated payments on or before each installment due date total at least:

• 100% of the prior year’s Nebraska tax (if 12-month year and a timely return was filed), per Reg-20-008(4)(a);
• 100% of the tax computed using current year rates but prior year facts, per Reg-20-008(4)(b);
• 100% of annualized current-year tax based on income through the installment date, per Reg-20-008(4)(c);
• Or, for certain filers, 100% as determined under IRS seasonal installment rules (IRC § 6655(e)(3)), per Reg-20-008(4)(d).

Large corporations as defined under federal law may use the prior-year-based exception only for the first installment.

Applicable Interest Rate The statutory interest rate is set annually by the Department of Revenue under Neb. Rev. Stat. § 45-104.02 and published on the Department’s website for each calendar year. The penalty calculation applies this Nebraska-specific rate, not the federal rate.

Distinction from Late Filing/Payment Penalties Estimated tax underpayment penalties are distinct from late-filing or late-payment penalties under Neb. Admin. Code tit. 316, ch. 24, § 265, which may be imposed in addition to (not in lieu of) estimated tax penalties. These separate penalties may include 5% per month (up to 25%) for failure to file or pay, and further criminal penalties for willful noncompliance; they do not replace or affect the computation of the estimated tax penalty.

Nebraska’s underpayment penalty regime denies reasonable cause relief (unlike federal law) and sets its own statutory interest rate for penalty calculation.

Source: Nebraska Administrative Code, Title 316, Chap. 20, Reg-20-008 Source: Neb. Rev. Stat. § 45-104.02 Source: Nebraska Administrative Code, Title 316, Chap. 24, Section 265

A corporation has nexus with Nebraska and is subject to corporate income tax if it is "doing business in this state" and derives federal taxable income from Nebraska sources. "Doing business in this state" means either (1) exercising the corporation's franchise in Nebraska, or (2) conducting operations that exceed the protections of Public Law 86-272 (15 U.S.C. § 381 et seq.).

Source: Neb. Rev. Stat. § 77-2734.04

## Activities Creating Nexus

Nebraska Department of Revenue regulation 316 Neb. Admin. Code ch. 24, § 205 provides that a business entity is "doing business in Nebraska" if its activities within the state exceed mere solicitation of sales of tangible personal property protected by 15 U.S.C. § 381. Activities that constitute doing business in Nebraska include, but are not limited to:

• Maintaining an office, warehouse, or inventory in Nebraska
• Owning or leasing property in Nebraska
• Providing or arranging for repair, service, or training in Nebraska in connection with sales of property or services (including repairs under a warranty sold or provided by the business entity)
• Transactions involving intangibles such as copyrights, trademarks, trade names, and service marks
• Entering into franchising or licensing agreements
• Selling or leasing real or intangible property
• Any other activity conducted in Nebraska that is not soliciting sales of tangible personal property and is not de minimis

Source: 316 Neb. Admin. Code ch. 24, §§ 205.01, 205.01B

## Public Law 86-272 Protection

A corporation whose only in-state activity is the solicitation of orders for sales of tangible personal property, where the orders are approved and filled from outside Nebraska, is protected from Nebraska corporate income tax under Public Law 86-272 (15 U.S.C. § 381). Any activity beyond this narrow scope — including sales of services, intangibles, or digital products, or any post-sale activity such as warranty service, training, or technical support — exceeds the protection and creates nexus.

Source: Neb. Rev. Stat. § 77-2734.04

Source: 316 Neb. Admin. Code ch. 24, § 001.01

## Special Rule for Trucking Companies

Trucking companies that transport goods using Nebraska roads are doing business in Nebraska. Additionally, a trucking company is doing business in Nebraska if, during the taxable year, it (1) owns or rents any real or personal property in Nebraska (except mobile property), (2) makes any pick-ups or deliveries within Nebraska, (3) travels more than 25,000 mobile property miles within Nebraska, (4) travels in Nebraska for more than 3% of the total mobile property miles traveled in all states during that taxable year, or (5) makes more than 12 trips into Nebraska.

Source: 316 Neb. Admin. Code ch. 24, §§ 205.02, 205.02A

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## 2024 Revenue Rulings Clarifying Nexus

Recent Nebraska Department of Revenue Revenue Rulings (RR 24-01-1 and RR 24-08-1, both issued in 2024) provide additional interpretive guidance for special fact patterns:

• RR 24-01-1 (Trucking & Transportation) confirms that for-hire motor carriers transporting property over Nebraska roads will be treated as "doing business" in Nebraska for nexus purposes even in the absence of a permanent establishment, provided the carrier travels more than 25,000 miles or 3% of its total mileage in the state, consistent with Nebraska regulation (see above).
• RR 24-08-1 (Services Performed in Nebraska) clarifies that services actually performed physically within Nebraska by either employees or independent contractors create nexus regardless of where the contract is accepted or where the principal business office is located.

Source: RR 24-01-1 Source: RR 24-08-1

## Economic Nexus

Unlike sales tax, Nebraska does not impose a bright-line dollar threshold for corporate income tax nexus. Instead, nexus is based on the traditional standards of doing business and exceeding the Public Law 86-272 safe harbor. A corporation with substantial business activities in Nebraska — regardless of revenue levels — may have nexus if those activities are not limited to the solicitation of orders for tangible personal property.

Unable to confirm as of 2026-05-28.

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2024 update: Added summary and direct citation of 2024 Revenue Rulings RR 24-01-1 and RR 24-08-1, which clarify nexus standards for specific situations, but did not alter the fundamental underlying regulatory or statutory standards for corporate income tax nexus in Nebraska.

Nebraska adopted market-based sourcing for corporate income tax apportionment effective for tax years beginning on or after January 1, 2014. Market-based sourcing assigns receipts to Nebraska based on where the customer's market is located—primarily where the service is received or the intangible property is used—rather than where the taxpayer performs the underlying activities (cost-of-performance). This methodology applies to multistate businesses that apportion income to Nebraska; it does not apply to corporations that operate exclusively within Nebraska and therefore report 100 percent of their income to the state.

Source: Neb. Rev. Stat. § 77-2734.14

Source: Nebraska DOR Market-Based Sourcing Page

## Tangible Personal Property

Sales of tangible personal property are sourced to Nebraska if the property is delivered or shipped to a purchaser (other than the U.S. Government) within Nebraska, regardless of the f.o.b. point or other conditions of sale. Sales of tangible personal property shipped from a Nebraska location to the U.S. Government are also sourced to Nebraska.

Source: Neb. Rev. Stat. § 77-2734.14(2)(a), (b)

## Services

Sales of services are sourced to Nebraska based on where the service is received by the customer. Specifically, a service sale is attributable to Nebraska if the service, when rendered:

• Relates to real property located in Nebraska, even if the buyer is located in another state;
• Relates to tangible personal property located in Nebraska at the time the service is received, even if the buyer is located in another state; or
• Is performed in connection with the buyer's trade or business operations that are conducted in Nebraska and the buyer is operating or engaged in a trade or business in Nebraska (meaning the buyer has property, payroll, or customers in Nebraska). If the buyer is operating in multiple states, the sale is apportioned to Nebraska in proportion to the extent the service is received in Nebraska.

For services that do not fall within these categories, the sale is sourced to Nebraska if the service is delivered to a location in Nebraska, or if the service relates to an individual located in Nebraska at the time the service is received.

Source: 316 Neb. Admin. Code ch. 24, § 333.01

Service Default Rule

If the location where a service is received cannot be determined, the sale is sourced to Nebraska if the customer's billing address is in Nebraska. If the customer is an individual and the billing address is a post office box, the sale is sourced to Nebraska if the individual's residence is in Nebraska.

Source: 316 Neb. Admin. Code ch. 24, § 333.02

## Intangible Property

Sales of intangible property (patents, copyrights, trademarks, trade names, royalties, and formulas) are sourced to Nebraska if the buyer uses the intangible property at a location in Nebraska, even if the buyer's customers are located in another state. If the buyer uses the intangible property both within and outside Nebraska, the sales are apportioned to Nebraska in proportion to the buyer's use of the intangible property in Nebraska relative to the buyer's total use everywhere during the taxable year.

Source: 316 Neb. Admin. Code ch. 24, § 335.01

Marketing Intangibles

If the intangible property is used by the buyer in marketing its products (e.g., licensing a trademark, trade name, or service mark), the use in Nebraska is measured by the share of the buyer's receipts that reflects the buyer's sales within Nebraska relative to the buyer's sales everywhere. If this cannot be determined, the Nebraska use is the share of receipts that reflects Nebraska's population relative to the population everywhere the buyer markets the product.

Source: 316 Neb. Admin. Code ch. 24, § 335.01A(1)

Production Intangibles

If the intangible property is used by the buyer in production (e.g., licensing a patent or copyright for manufacturing), the Nebraska use is the share of the buyer's production that occurs in Nebraska using the intangible relative to the buyer's total production using the intangible everywhere.

Source: 316 Neb. Admin. Code ch. 24, § 335.01A(2)

Service Intangibles

If the intangible property is used by the buyer like a good or service (e.g., licensing use of a legal research database), the sales are attributable to Nebraska using the sourcing rules for services described above.

Source: 316 Neb. Admin. Code ch. 24, § 335.01A(3)

Mixed Intangibles

If the buyer uses the intangible property in more than one way (marketing, production, or service), and the license separately states fees for each type of use, each use is sourced to Nebraska separately under the applicable rule. If the fees are not separately stated, the sales are sourced based on the predominant use.

Source: 316 Neb. Admin. Code ch. 24, § 335.01A(4)

Intangible Default Rule

If the location of use cannot be determined, the sale of intangible property is sourced to Nebraska if the buyer's billing address is in Nebraska.

Source: 316 Neb. Admin. Code ch. 24, § 335.01B

## Interest, Dividends, and Treasury Function Income

Interest, dividends, investment income, and other net gains from transactions in intangible assets held in connection with a treasury function (excluding net gains from the sale or redemption of marketable securities) are sourced to Nebraska to the extent:

1. The income is included in the corporation's federal taxable income; and
2. The investment, management, and record-keeping activities associated with corporate investments occur in Nebraska.

Source: Neb. Rev. Stat. § 77-2734.14(3)(d)

Source: 316 Neb. Admin. Code ch. 24, § 335.02

## Loans Secured by Real or Tangible Personal Property

Gross interest, fees, points, charges, penalties, net gains from the sale of loans, and loan servicing fees derived from loans secured by real property or tangible personal property are sourced to Nebraska if the property securing the loan is located in Nebraska. This applies to loans owned by the taxpayer or by another person, including loans under a participation agreement.

Source: Neb. Rev. Stat. § 77-2734.14(3)(e)

Source: 316 Neb. Admin. Code ch. 24, § 335.03

## Catch-All Provision

Sales other than sales of tangible personal property that are not specifically addressed in the sourcing statute or regulations must be sourced so as to fairly represent the extent of the taxpayer's business activity in Nebraska. The method used must be reasonable and described by the taxpayer.

Source: Neb. Rev. Stat. § 77-2734.14(3)(k)

Source: 316 Neb. Admin. Code ch. 24, § 338.01

Nebraska allows corporations to request an extension of time to file their corporate income tax return (Form 1120N); however, extensions are for filing only, not for payment—any tax due must still be paid by the original due date to avoid penalties and interest.

Deadline to Request Extension: Corporations must submit Nebraska Form 7004N, along with any tentative tax due, on or before the original due date of the corporate income tax return. For calendar-year filers, this is typically the 15th day of the fourth month following the close of the taxable year, in conformity with the federal deadline. Fiscal-year filers whose taxable year ends June 30 must follow the due date for June 30 year-ends as provided under federal law and Nebraska's parallel rule.

Source: 316 Neb. Admin. Code ch. 24, § 007.01A

Maximum Extension Period: The extension period cannot exceed seven months beyond the original due date. No further or additional extensions are allowed. The extension is strictly for filing purposes; it does not grant more time to pay any tax due.

Source: 316 Neb. Admin. Code ch. 24, § 007.01B

Federal Extension Coordination: If the IRS grants a federal extension of time to file (IRS Form 7004), Nebraska will accept this as an extension for the state return as well. However, if any Nebraska tax is owed, Form 7004N must still be filed with payment of the tentative Nebraska tax by the original due date.

Source: 316 Neb. Admin. Code ch. 24, § 007.01C

Supporting reference: 2025 Nebraska Corporation Income Tax Booklet, p. 8

Nebraska governs corporate net operating loss (NOL) deductions under state-specific rules that diverge in key respects from federal law. The state's NOL treatment as of July 2026 is based on statutory and regulatory authority, supplemented by Department of Revenue (DOR) published interpretive materials.

Carryforward and Carryback Periods

• For NOLs incurred in tax years beginning before January 1, 2014, Nebraska law disallows any NOL carryback and limits carryforwards to five taxable years.
• For NOLs incurred in tax years beginning on or after January 1, 2014, Nebraska still prohibits NOL carrybacks, but carries forward NOLs for up to 20 taxable years.
• These limits are explicitly set out in Neb. Rev. Stat. § 77-2734.07(1), without any post-2014 or post-2025 amendments as of July 2026.

80% Limitation

• For NOLs arising in tax years beginning after December 31, 2017 and applied against taxable years beginning after December 31, 2020, the deduction may not exceed 80% of Nebraska taxable income before the NOL deduction. This 80% limit was enacted by Nebraska in line with the 2017 federal Tax Cuts and Jobs Act, and it is implemented under Neb. Rev. Stat. § 77-2734.07(2) and interpreted by DOR regulation (see Reg-24-060 and 2025 Nebraska Corporation NOL Worksheet, p. 1).

State Response to Federal CARES Act and COVID-Era NOL Relief

• Nebraska generally conforms to the Internal Revenue Code on a rolling basis unless state law specifically says otherwise. For corporate taxpayers, Nebraska expressly did not conform to the federal CARES Act changes that temporarily allowed NOL carrybacks and suspended the 80% cap for federal NOLs arising in 2018, 2019, or 2020. Instead, Nebraska law and DOR guidance continued to prohibit NOL carrybacks and to enforce the 80% limitation throughout the pandemic and for subsequent years. See the DOR's 2020 CARES Act Report, which directly addresses nonconformity with the federal NOL changes on pp. 1–2.

No Post-2025 Conformity as of July 2026

• As of July 2026, Nebraska has not enacted any legislative changes conforming its corporate NOL regime to any new federal NOL rules effective for tax years after 2025. The statutory text and DOR guidance continue to apply the rules described above.

Summary Table – Nebraska NOL limits for corporations | NOL year incurred | Carryback | Carryforward | 80% limit applies? | |------------------------|-----------|--------------|---------------------| | Before Jan. 1, 2014 | None | 5 years | No | | On/after Jan. 1, 2014 | None | 20 years | Yes (see above) |

_Source: Neb. Rev. Stat. § 77-2734.07; 316 Neb. Admin. Code ch. 24, Reg-24-060; Nebraska DOR CARES Act Impact Report (2020)_

Source: Neb. Rev. Stat. § 77-2734.07 Source: 316 Neb. Admin. Code ch. 24, Reg-24-060 Source: Nebraska DOR CARES Act Impact Report (2020)

Not yet human confirmed as of 2026-07-09.

Nebraska law provides that a corporation has nexus for corporate income tax purposes if it is "doing business in this state," which includes maintaining an office, place of business, property, or performing services in Nebraska, beyond the narrow federal protection described by Public Law 86-272 (solicitation of sales of tangible personal property). The relevant regulation (316 Neb. Admin. Code ch. 24, § 205.01B) provides a non-exclusive list: maintaining an office, warehouse, or inventory; owning or leasing property; performing or arranging for services or training; and "any other activity conducted in Nebraska that is not soliciting sales of tangible personal property and is not de minimis."

As of June 2026, Nebraska has not issued published guidance that expressly addresses whether the presence of a single remote employee—working from home for an out-of-state corporation—creates nexus. However, read in light of the regulation’s language, the business use of an employee’s home in Nebraska (if for the employer’s benefit and beyond mere solicitation covered by P.L. 86-272) strongly suggests the corporation will be treated as “doing business” in the state.

The Nebraska Department of Revenue’s Temporary Place of Business FAQ discusses physical presence in the state, including conducting business from a location “even temporarily,” but does not directly reference remote or teleworking employees as a distinct category. The state’s market-based sourcing guidance for apportionment purposes confirms that Nebraska has not expanded corporate income tax nexus criteria beyond traditional physical presence via LB 872 or other post-pandemic changes.

Key Practical Takeaways:

• If a remote Nebraska-based employee performs services for an out-of-state corporation (other than mere solicitation of tangible personal property sales), the corporation very likely has created nexus for Nebraska corporate income tax purposes by virtue of a business presence within the state.
• This conclusion follows from regulatory language and sustained DOR focus on business activities or locations in Nebraska—not from explicit, telework-specific guidance as of this writing.
• There remains a degree of ambiguity: Nebraska has not published a targeted administrative pronouncement (e.g., a letter ruling or FAQ) focused strictly on remote employees. Reliance remains on the general statutory and regulatory definitions and their conventional application by practitioners and DOR auditors.

Source: 316 Neb. Admin. Code ch. 24, § 205.01B Source: Nebraska DOR Temporary Place of Business FAQ Source: Nebraska DOR—Apportionment & Market-Based Sourcing Guidance

Not yet human confirmed.

Nebraska requires unitary combined reporting on a worldwide basis: there is no statutory water’s-edge election that would limit the combined return to only U.S. (domestic) affiliates. The reporting group must include all affiliated corporations that form part of the unitary business, regardless of whether those affiliates are domestic or foreign.

Statutory and Regulatory Framework

• Nebraska statutes define a "unitary business" and require that all members of the group that share common ownership and are engaged in a unitary business must file one combined corporate income tax return (Neb. Rev. Stat. § 77-2734.04, § 77-2734.02).
• The implementing regulation (Reg-24-053.04) states that the Nebraska return “must include the entire federal taxable income of every corporation which is a member of a unitary business regardless of where incorporated or conducting business,” unless specifically excluded by statute or regulation.
• There is no provision in Nebraska law or regulation for a water’s-edge election or separate combined reporting confined to U.S. affiliates. Instead, Nebraska follows the worldwide combined unitary reporting standard unless federal law or tax treaties require exclusion of certain foreign-source income.

Inclusion of Foreign Affiliates

• Foreign affiliates of the group that are includable on the consolidated federal return or that have federal taxable income as determined under the Internal Revenue Code are generally included in the Nebraska unitary return, regardless of the affiliates’ incorporation or business situs.
• Exceptions: If a foreign entity is not part of the federal consolidated return, or if its income is exempt from U.S. taxation under federal law or treaty, Nebraska does not require its inclusion.

Anti-Abuse and Special Rules

• There is no published special anti-abuse statute targeting the inclusion or exclusion of foreign affiliates in the Nebraska unitary return. Standard federal and state anti-abuse doctrines (substance over form, sham transaction) apply.
• Nebraska law does not allow taxpayers to elect a water’s-edge method to exclude foreign corporations for tax reduction purposes, as some other states do.

Summary: Nebraska requires worldwide unitary combined reporting with no statutory water’s-edge election. Unless federal law prevents it, foreign affiliates must be included if they are part of the federal taxable group and unitary business.

Source: Neb. Rev. Stat. § 77-2734.02 Source: Neb. Rev. Stat. § 77-2734.04 Source: Reg-24-053 Combined Reporting Source: Nebraska DOR Business Income Tax FAQs

Nebraska corporate income tax law and regulations do not contain an explicit throwback or throwout rule for sales of tangible personal property in the apportionment formula. Under Nebraska's single sales factor apportionment statute (Neb. Rev. Stat. § 77-2734.05) and detailed sourcing regulations (316 Neb. Admin. Code ch. 24, §§ 305-332), sales of tangible personal property are assigned to Nebraska if the property is delivered or shipped to a purchaser within Nebraska. The code is silent on the treatment of sales delivered to states where the corporation is not taxable — i.e., it does not require nor prohibit 'throwing back' such sales to Nebraska's numerator, nor does it contain a 'throwout' rule removing them from the denominator.

The absence of statutory language or regulatory provisions addressing throwback or throwout is notable: where a state applies a throwback rule, the authority does so expressly (e.g., using phrases such as "when the taxpayer is not taxable in the state of delivery"). In contrast, Nebraska's regulations discuss only in-state delivery and deliveries to the U.S. government, without addressing non-taxability in the destination state. Likewise, Nebraska Department of Revenue publications and apportionment instructions do not mention a throwback or throwout mechanism as of this writing.

Summary:

• No express throwback or throwout rule in statutes, regulations, or DOR apportionment instructions.
• Sales delivered to other states where the taxpayer is not subject to tax are not required to be included in the Nebraska numerator, nor are they specifically excluded from the sales denominator.
• Absence of a throwback or throwout rule is consistent with silence in both formal and informal DOR guidance.

Source: Neb. Rev. Stat. § 77-2734.05 Source: 316 Neb. Admin. Code ch. 24, §§ 305-332

Not yet human confirmed as of 2026-07-09.