What is the Revenue Contractor Database?
The Revenue Contractor Database (Database) was developed by the Nebraska Department of Revenue. It is a database used to identify “construction contractors” performing construction services in Nebraska that have filed a Nebraska Revenue Contractor Database and Election, Form 16, with the Department since August 1, 2008. This is required by Neb. Rev. Stat. ยง 77-2753(3). This Database is only applicable to construction contractors performing construction services and not other types of independent contractors (see question below for further information on who is a construction contractor for purposes of this Database). A “construction contractor” is a contractor that is required to be registered in the Database and may also be referred to in these Frequently Asked Questions as a “subcontractor.” The contractor that has hired subcontractors is referred to as a contractor. Both types of contractors are required to be in the Revenue Contractor Database.
