I am a licensed private detective hired by an exempt governmental agency or exempt organization. Are charges billed to these entities subject to tax?
Charges billed by a detective or detective agency to an exempt governmental agency or exempt organization are not taxable, provided the customer issues a properly completed Nebraska Resale or Exempt Sale Certificate, Form 13. For additional information regarding exempt governmental units and exempt organizations see Nebraska Sales and Use Tax Regulations 1-072, 1-090, 1-091, 1-092, and 1-093.