The Nebraska Department of Revenue recently updated Nebraska Information Guide No. 6-511-2011, to address the taxability of cloud computing services. Per this update, cloud computing services are explicitly exempt from Nebraska sales and use tax. Prior to the update, sales of services were exempt unless specifically designated as taxable.
Cloud computing allows customers to remotely access software applications, operating systems and other network components via an internet link, internet website or other means. The cloud computing exemption for Nebraska sales and use tax is true regardless of the location of the software, hardware or other network components.