Business Resources

Construction Contractors Tax Information – Nebraska Department of Revenue

For the Department of Revenue, a contractor may choose how they want to pay sales and use tax on the building materials they annex into real property. There are three options available to the contractor for the taxation of building materials. Information guides explaining each of these options are available on the main Construction Contractor page.


Our mission is to serve the public by administering the state revenue laws with integrity, efficiency, and consistency.

The Taxpayer Assistance offices in North Platte, Norfolk, and Scottsbluff are open for walk in assistance from 8:00 a.m. until noon, Monday through Friday. The Omaha office is open from 7:30 a.m. until 4:30 p.m., Monday through Friday. The Lincoln office is open from 7:30 a.m. until 5:00 p.m., Monday through Friday.

For assistance at other times of the day, or to make an appointment, call 800-742-7474 (NE and IA) or 402-471-5729.

To contact by email:



Street Address:
Nebraska State Office Building
301 Centennial Mall S
Lincoln, NE 68508

Mailing Address:
Nebraska Department of Revenue
PO BOX 94818
Lincoln, NE 68509-4818


Nebraska State Office Building
1313 Farnam St Ste 100
Omaha, NE 68102-1836


505A Broadway Ste 800
Scottsbluff, NE 69361


304 N 5th St Ste D
Norfolk, NE 68701-4091

North Platte

200 S Silber St
North Platte, NE 69101-4200

Services Provided

Business Planning

  • Forming a Business

Regulatory Compliance

  • Government Requirements
  • Registration, licenses and permits

Tax Services

  • Tax Registration
  • State and Federal Tax Information or Training

Starting a Business

  • Registration, Licenses and Permits
Contact Information
Construction Contractors Information
Nebraska State Office Building
301 Centennial Mall South
Lincoln, NE 68508