Constitutional amendment to require the state to impose a consumption tax or an excise tax on all new goods and services and to provide a tax exemption for grocery items

This bill proposes a constitutional amendment that would require Nebraska to impose a consumption or excise tax on all new goods and services starting in 2026. The measure also allows local governments to levy similar taxes and specifies that the only exemption from these taxes would be for grocery items bought for takeout. If approved by voters, this change would fundamentally alter the state's tax structure by mandating a broad sales tax while protecting only food purchased for off-premises consumption.