Form 7ag-1 - Nebraska Sales And Use Tax Refund Claim Page 2
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2INSTRUCTIONS
or the raising of livestock. It includes commercial production in
WHO MAY FILE. Any purchaser or lessee of depreciable
greenhouses, nurseries, tree farms, sod farms, and feedlots.
agricultural machinery or equipment, for use directly in
commercial agriculture may file for a refund of the Nebraska
Commercial agriculture does NOT include the storage of
and local sales and use tax paid if an exemption was not granted
agricultural products off the farm location or in commercial
at the time of purchase or lease. For additional information, see
elevators, or the storage of livestock in stockyards or sale barns.
Nebraska Sales Tax Regulation 1-094, Agricultural Machinery
DOCUMENTATION. All refund claims must include sufficient
and Equipment Refund, available on our Web site at www.
documentation to substantiate the amount claimed. A claim
revenue.ne.gov under Legal Information.
for refund of sales and use tax paid must include a copy of the
WHEN AND WHERE TO FILE. A Nebraska Sales and Use
invoice or receipt reflecting date, vendor name and address,
Tax Refund Claim for Agricultural Machinery and Equipment
items purchased or leased, net purchase or lease price (purchase
Purchases or Leases, Form 7AG-1, must be filed within three
price less trade-in allowance), any trade-in allowance, date paid,
years from the date of the purchase or the lease payment. The
and amount of Nebraska and local sales and use tax for which
claim for refund must be filed with the Nebraska Department of
the refund is claimed. The Department of Revenue reserves
Revenue, P.O. Box 98903, Lincoln, Nebraska 68509-8903.
the right to request additional supporting documentation. If
SPECIFIC INSTRUCTIONS
proper documentation is not included, your claim cannot
be processed.
AGRICULTURAL MACHINERY OR EQUIPMENT. To qualify
for a refund of sales or use tax paid, the items listed on the form must
APPEAL PROCEDURE. After a claim for refund has been
be agricultural machinery or equipment. This includes machinery
filed, a determination must be made by the Nebraska Department
or equipment used directly for planting, tilling, harvesting, haying,
of Revenue within 180 days of the filing of the claim. Another
fertilizing, or irrigating crops; and machinery or equipment used
30 days is allowed to send the notice of the action taken on the
in raising or feeding livestock. Please refer to the lists below for
claim. An appeal of the department’s decision may be made
items that qualify, and those that do not qualify.
to the District Court of Lancaster County. All appeals must
be made within 30 days from the date of notification of the
COMMERCIAL AGRICULTURE. To qualify for a refund, the
department’s decision. Upon expiration of the 30 days from
items listed must be used directly in commercial agriculture,
the date of notification, the determination of the department
which is the business of farming or ranching. It consists of the
becomes final.
production of food products or other useful and valuable crops,
Qualifies
Does Not Qualify
Tractors
Repair, replacement, or maintenance parts that are not depreciable
Trash wheels
Tractor duals
Milking equipment
Tires of any kind
Combines
Motor vehicles
Milk storage equipment on the
Hay balers
Licensable trailers
farm location
Hay mowers
Buildings
Milk separators
Hay rakes
Structures, including those used for storage
Fertilizer nurse tanks
Hay loaders
Metal buildings
Fertilizer spreaders
Cultivators
Manure handling equipment
Redi mix concrete
Harrows
Portable calf sheds and huts
Crop dusting airplanes
Disks
Hay sheds
ATV’s and snowmobiles
Plows
Fences including fencing materials used to build a fence, gate or
(only if used in commercial
Planters
panel
agriculture)
Irrigation well equipment such as
Grain bin structure including walks, roof, floor, vents, and ladders
Working horses used directly
motors, pivots, and pipe, except
in commercial agriculture.
Storage tanks
casing and concrete pad
This does not include
Fuel tanks of any kind
Automatic feeders
horses purchased for
Tools including chain saws, post hole diggers, welders, and
Feed wagons
generators
pleasure or show.
Feed box
Acetylene torches
Truck chassis/cab modified to be a
Tanks used to store oxygen or acetylene
feed wagon
Air compressors
Portable grain dryers
Hoists
Portable augers
Chains of any kind
Grain bin equipment that dries or
Lawn mowers and lawn tractors
moves the grain
Antique farm equipment
Stock racks
Office equipment including computers
Power washers
Two-way radios
Completed gates or panels
Mobile telephones
Fish production equipment
Equipment not at the farm location used to load, store, weigh,
including feeding and seining
clean, unload, and process raw products
equipment
Equipment used to dehydrate and pelletize alfalfa
Gestation crates
Earth moving equipment
Concrete hog slats/gang slats
Horses purchased for pleasure or show
Hog carts
(These lists are not all-inclusive)
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