An individual is considered military personnel if he or she is:
- a member of the armed forces of the United States serving in this state in compliance with military or naval orders;
- a person in the U.S. Public Health Service designated a “Commissioned Officer” in uniform services with orders;
- the spouse of a member of the armed forces of the United States serving in this state in compliance with military or naval orders.
Military personnel stationed at a military base or any one of the various recruiting services in Nebraska and who have not established legal residence in Nebraska, may continue to operate their vehicle(s) with current out-of-state license plates or may obtain current Nebraska license plates.
Legal residence is defined as the establishment of a permanent home, where the individual is habitually present and where, when they depart, there is intent to return. Registration to vote or payment of income tax in Nebraska is considered evidence of the intent of a person to establish legal residence in this state.
To qualify for the issuance of plates as Non-Resident Military Personnel, the applicant must be able to furnish to the County Treasurer of the county in Nebraska where the vehicle has situs the following:
- A current Leave and Earnings Statement (LES);
- Legal evidence of ownership issued in their name or a certified photocopy in the form of one of following:
- Assigned foreign Certificate of Title;
- Nebraska Certificate of Title;
- Manufacturer's Statement of Origin;
- Importer's Certificate;
- License Registration Certificate.
Upon receipt of satisfactory proof, military personnel are exempt from payment of motor vehicle tax.
Military personnel are not eligible for a refund of license fees unless the vehicle is sold and the plates and registration are surrendered.