Nebraska DOR Clarifies Documentary Stamp Tax Exemption for Family-Owned Entities, Partnerships

The Nebraska Department of Revenue (DOR) published a revised guidance bulletin regarding the documentary stamp tax exemption for family corporations, partnerships, and limited liability companies. This bulletin clarifies certain deeds involving the transfer of property to or from a family-owned entity, exemptions for other entities, and deeds eligible for an exemption. This guide supersedes 96-333-2020 Rev. 3-2021. [Neb. Dep’t of Revenue, Information Guide No. 96-333-2020 Rev. 8-2025, 09/01/25]

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