Norris Public Power District

Business :: Sales Tax Exemption

A Nebraska Energy Source Exempt Sale Certificate Form 13E must be filed by every person claiming a sales and use tax exemption when it has been determined that more than 50 percent of the purchase of electricity, coal, gas, fuel oil, diesel fuel, tractor fuel, coke, nuclear fuel, butane, propane, or compressed natural gas is used or directly consumed in manufacturing and processing, irrigation, farming, refining, or generation of electricity. 

The Nebraska Resale or Exempt Sale Certificate Form 13 can only be issued by persons or organizations exempt from payment of the Nebraska sales tax by qualifying for one of the six enumerated Categories of Exemption listed on Form 13.  Nonprofit organizations that have a 501(c) designation and are exempt from federal and state income tax are not automatically exempt from sales tax.

To apply for sales tax exemption, you must complete a new Form 13E or Form 13 for each qualifying service and return the forms to Norris Public Power District, P.O. Box 399, Beatrice, NE 68310. Please use the form instructions as a guide to determine if your service qualifies for exemption.

Norris Public Power District ©2013