{"data":{"id":"us-ne/neb.-rev.-stat.-60-3-185","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 60-3,185","heading":"Motor vehicle tax; exemptions.","body":"A motor vehicle tax is imposed on motor vehicles registered for operation upon the highways of this state, except:\n(1) Motor vehicles exempt from the registration fee in section 60-3,160;\n(2) One motor vehicle owned and used for his or her personal transportation by a disabled veteran or blind veteran of the United States Armed Forces as defined in section 77-202.23 whose disability or blindness is recognized by the United States Department of Veterans Affairs and who was discharged or otherwise separated with a characterization of honorable if an application for the exemption has been approved under subsection (1) of section 60-3,189;\n(3) Motor vehicles owned by Indians who are members of an Indian tribe;\n(4) Motor vehicles owned by a member of the United States Armed Forces serving in this state in compliance with military or naval orders or his or her spouse if such servicemember or spouse is a resident of a state other than Nebraska;\n(5) Motor vehicles owned by the state and its governmental subdivisions and exempt as provided in subdivision (1)(a) or (b) of section 77-202;\n(6) Motor vehicles owned and used exclusively by an organization or society qualified for a tax exemption provided in subdivision (1)(c) or (d) of section 77-202 if an application for the exemption provided in this subdivision has been approved under subsection (2) of section 60-3,189; and\n(7) Trucks, trailers, or combinations thereof registered under section 60-3,198.","path":["Chapter 60 - MOTOR VEHICLES"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=60-3,185","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"fa248fc79fd79f72f382d8978b757fea0200e332dfea26778fa36fcee7701db0","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-60-3-184","next":"us-ne/neb.-rev.-stat.-60-3-186"},"notice":"GroundRules: Original legal text. Not legal advice."}