Provide for a delivery fee for delivery sales

This bill proposes a new 2% delivery fee on sales of personal property made online, by mail, or through other electronic methods to customers in Nebraska. The fee applies to sellers who use these delivery channels but excludes items that are already tax-exempt or those picked up in person at a retail store. Collected funds would be sent to the State Treasurer to support the Education Future Fund, and the Department of Revenue would enforce the fee and require sellers to report their sales. Although the legislation was introduced in 2024, it was indefinitely postponed and has not yet taken effect.