Nursing Home Services Exempt in Nebraska

Monday, October 9th, 2017

Nurse pushing elderly man in wheelchair at nursing home.

Nebraska recently released an information guide on how tax applies to charges for nursing home services and purchases made by for-profit nursing homes.

Charges by for-profit nursing homes for residential or in-home care services are exempt from sales and use tax. This includes charges for day care, educational classes, haircuts, laundry, medical care, room and meals, therapy, and transportation. However, separate charges for phone or cable services are taxable, as well as sales of clothing, crafts, and other items. Sales of meals to individuals who are not residents of the nursing home are also taxable.

For-profit nursing homes must pay tax on the purchase, lease, or rental of all building materials, supplies, equipment, and taxable services used to provide professional services. This includes purchases of beds, wheelchairs, generators, dietary supplies, feeding supplies, janitorial supplies, utilities, and building cleaning services.

About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at or call 866.578.8193.

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