Section 252-2-005 - BASE TAXThe tax is based upon the manufacturer's suggested retail price, gross vehicle weight, or registered weight. It is unrelated to the actual value of the motor vehicle.
005.01for Base Tax for Passenger Cars, Etc.The base tax for passenger cars, trucks, motorcycles, utility motor vehicles and vans up to and including seven tons gross vehicle weight is based upon the manufacturer's suggested retail price when the motor vehicle was new.
005.01A Example. A current year model stripped van is purchased for the manufacturer's suggested retail price of $15,000. It is immediately given a complete overhaul into a conversion van with windows, quality stereo and television. This overhaul cost $10,000 and the value of the motor vehicle is $25,000. The base tax is based upon the manufacturer's suggested retail price of $15,000. The base tax is $180.005.01BExample. A cost-conscious buyer purchases a current year model car from a dealer for $9,900. The manufacturer's suggested retail price is $12,000. The base tax is based upon the manufacturer's suggested retail price of $12,000. The base tax is $140.005.01CExample. A buyer purchases a current year motor vehicle that has hail damage, but is not a salvage motor vehicle. The motor vehicle has a manufacturer's suggested retail price of $30,000, but, because of the damage, the buyer pays $22,000. The base price is based upon the manufacturer's suggested retail price of $30,000. The base tax is $500.005.02 Motor Vehicle Tax Schedule The base tax shall be an amount determined using the following table:
005.02AAutomobiles and Motorcycles:| Manufacturer's Suggested Retail Price -- Value When New -- | Base Tax |
| Up to $3,999 | $ 25 |
| $4,000 to $5,999 | 35 |
| $6,000 to $7,999 | 45 |
| $8,000 to $9,999 | 60 |
| $10,000 to $11,999 | 100 |
| $12,000 to $13,999 | 140 |
| $14,000 to $15,999 | 180 |
| $16,000 to $17,999 | 220 |
| $18,000 to $19,999 | 260 |
| $20,000 to $21,999 | 300 |
| $22,000 to $23,999 | 340 |
| $24,000 to $25,999 | 380 |
| $26,000 to $27,999 | 420 |
| $28,000 to $29,999 | 460 |
| $30,000 to $31,999 | 500 |
| $32,000 to $33,999 | 540 |
| $34,000 to $35,999 | 580 |
| $36,000 to $37,999 | 620 |
| $38,000 to $39,999 | 660 |
| $40,000 to $41,999 | 700 |
| $42,000 to $43,999 | 740 |
| $44,000 to $45,999 | 780 |
| $46,000 to $47,999 | 820 |
| $48,000 to $49,999 | 860 |
| $50,000 to $51,999 | 900 |
| $52,000 to $53,999 | 940 |
| $54,000 to $55,999 | 980 |
| $56,000 to $57,999 | 1,020 |
| $58,000 to $59,999 | 1,060 |
| $60,000 to $61,999 | 1,100 |
| $62,000 to $63,999 | 1,140 |
| $64,000 to $65,999 | 1,180 |
| $66,000 to $67,999 | 1,220 |
| $68,000 to $69,999 | 1,260 |
| $70,000 to $71,999 | 1,300 |
| $72,000 to $73,999 | 1,340 |
| $74,000 to $75,999 | 1,380 |
| $76,000 to $77,999 | 1,420 |
| $78,000 to $79,999 | 1,460 |
| $80,000 to $81,999 | 1,500 |
| $82,000 to $83,999 | 1,540 |
| $84,000 to $85,999 | 1,580 |
| $86,000 to $87,999 | 1,620 |
| $88,000 to $89,999 | 1,660 |
| $90,000 to $91,999 | 1,700 |
| $92,000 to $93,999 | 1,740 |
| $94,000 to $95,999 | 1,780 |
| $96,000 to $97,999 | 1,820 |
| $98,000 to $99,999 | 1,860 |
| $100,000 and over | 1,900 |
005.02BAssembled Automobiles and Assembled Motorcycles. The base tax for assembled automobiles is sixty dollars ($60). The base tax for assembled motorcycles is twenty-five dollars ($25). 005.02B1Example. A Packard car enthusiast restores a 1939 Packard Sedan. He or she takes the engine from one 1980 Chevrolet, attaches it to a frame from another and completes the motor vehicle with the body from a third. He or she completes the restoration in 2009. The motor vehicle is titled as a 2009 Assembled motor vehicle and the base tax is $60.005.03Base Tax for Cabin Trailers and Recreational Motor Vehicles.005.03A Cabin trailers, up to one thousand (1,000) pounds -- $10.005.03B Cabin trailers, one thousand (1,000) pounds and over and less than two thousand (2,000) pounds -- $25.005.03C Cabin trailers, two thousand (2,000) pounds and over -- $40.005.03D Recreational vehicles, less than eight thousand (8,000) pounds -- $160.005.03E Recreational vehicles, eight thousand (8,000) pounds and over and less than twelve thousand (12,000) pounds -- $410.005.03F Recreational vehicles, twelve thousand (12,000) pounds and over -- $860.005.04Base Tax for Trucks.005.04A Trucks - over seven (7) tons and less than ten (10) tons -- $360.005.04B Trucks - ten (10) tons and over and less than thirteen (13) tons -- $560.005.04C Trucks - thirteen (13) tons and over and less than sixteen (16) tons -- $760.005.04D Trucks - Sixteen (16) tons and over and less than twenty five (25) tons -- $960.005.04E Twenty five (25) tons and over -- $1,160.005.05Base Tax for Buses.$360.
005.06Base Tax for Trailers Other than Semitrailers.$10.
005.07Tax for Semitrailers.$110.
005.08Base Tax for Minitrucks.$50.
005.09Tax Calculation.The motor vehicle tax shall be calculated by multiplying the base tax times the fraction which corresponds to the age category of the motor vehicle as shown in the following table:
| Year | Fraction |
| First | 1.00 |
| Second | 0.90 |
| Third | 0.80 |
| Fourth | 0.70 |
| Fifth | 0.60 |
| Sixth | 0.51 |
| Seventh | 0.42 |
| Eighth | 0.33 |
| Ninth | 0.24 |
| Tenth and Eleventh | 0.15 |
| Twelfth and Thirteenth | 0.07 |
| Fourteenth and older | 0.00 |
005.10Current Model Year Motor Vehicles.Current model year motor vehicles are designated as first-year motor vehicles for purposes of the table.
252 Neb. Admin. Code, ch. 2, § 005