Form 7ag-1 - Nebraska Sales And Use Tax Refund Claim (Page 2 of 2) in pdf

INSTRUCTIONS

WHO MAY FILE. Any purchaser or lessee of agricultural

Commercial agriculture does NOT include the storage of

machinery or equipment, for use in commercial agriculture,

agricultural products off the farm location or in commercial

purchased or leased on or after January 1, 1993, may file for

elevators, or the storage of livestock in stockyards or sale

a refund of the Nebraska and city sales and use tax paid if an

barns.

exemption was not granted at the time of purchase or lease.

DOCUMENTATION. All refund claims must include suffi-

WHEN AND WHERE TO FILE. A Nebraska Sales and Use

cient documentation to substantiate the amount claimed. A

Tax Refund Claim for Agricultural Machinery and Equipment

claim for refund of sales and use tax paid must include a copy

Purchases or Leases, Form 7AG-1, must be filed within three

of the invoice or receipt reflecting date, vendor name and

years from the date of the purchase or the lease payment. The

address, items purchased or leased, net purchase or lease price

claim for refund must be filed with the Nebraska Department

(purchase price less trade-in allowance), any trade-in allow-

of Revenue, P.O. Box 94818, Lincoln, Nebraska 68509-4818.

ance, date paid, and amount of Nebraska and city sales and use

SPECIFIC INSTRUCTIONS

tax for which the refund is claimed. The Department of

AGRICULTURAL MACHINERY OR EQUIPMENT. To

Revenue reserves the right to request additional supporting

qualify for a refund of sales or use tax paid, the items listed on

documentation. If proper documentation is not included,

the form must be agricultural machinery or equipment. This

your claim cannot be processed.

includes machinery or equipment used for planting, tilling,

APPEAL PROCEDURE. After a claim for refund has been

harvesting, haying, fertilizing, or irrigating crops; and

filed, a determination must be made by the Nebraska Depart-

machinery or equipment used in raising or feeding

ment of Revenue within 180 days of the filing of the claim.

livestock. Please refer to the lists below for items that qualify,

Another 30 days is allowed to send the notice of the action

and those that do not qualify.

taken on the claim. An appeal of the decision may be made to

COMMERCIAL AGRICULTURE. To qualify for a refund,

the District Court of Lancaster County. All appeals must be

the items listed must be used in commercial agriculture, which

made within 30 days from the date of notification of the

is the business of farming or ranching. It is the production of

department’s decision. Upon expiration of the 30 days from

food products or other useful and valuable crops, or the raising

the date of notification, the determination of the department

of livestock. It includes commercial production in green-

becomes final.

houses, nurseries, tree farms, sod farms, and feedlots.

Qualifies

Does Not Qualify

Repair, replacement, or maintenance parts or items

Tractors

Grain bin equipment that dries or

Tires of any kind

Tractor duals

moves the grain

Motor vehicles

Combines

Stock racks

Licensable trailers

Hay balers

Power washers

Buildings

Hay mowers

Completed gates or panels

Structures, including those used for storage

Hay rakes

Fish production equipment includ-

Metal buildings

Hay loaders

ing feeding, and seining

Redi mix concrete

Cultivators

equipment

Portable calf sheds and huts

Harrows

Gestation crates

Hay sheds

Disks

Concrete hog slats/gang slats

Fences including fencing materials used to build a fence, gate

Plows

Hog cart

or panel

Planters

Trash wheels

Grain bin structure including walks, roof, floor, vents, and

Irrigation well equipment, such

Milking equipment

ladders

as motors, pivots, and pipe,

Milk storage equipment on the farm

Storage tanks

except casing and concrete

location

Fuel tanks of any kind

pad

Milk separators

Tools including chain saws, post hole diggers, welders, and

Automatic feeders

Fertilizer nurse tanks

generators

Feed wagons

Fertilizer spreaders

Acetylene torches

Feed box

Manure handling equipment

Tanks used to store oxygen or acetylene

Truck chassis/cab modified to be

Crop dusting airplanes

Air compressors

a feed wagon

ATV’s and snowmobiles (only if

Hoists

Portable grain dryers

used in commercial agriculture)

Chains of any kind

Portable augers

Working horses

Lawn mowers and lawn tractors

Antique farm equipment

Office equipment including computers

Two-way radios

Mobile telephones

Equipment not at the farm location used to load, store, weigh,

clean, unload, and process raw products

Equipment used to dehydrate and pelletize alfalfa

Earth moving equipment

(These lists are not all-inclusive)

Form 7ag-1 - Nebraska Sales And Use Tax Refund Claim Page 2

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