This legislative resolution directs the Nebraska Revenue Committee to conduct an interim study on creating countywide local option sales taxes. The study will examine how counties could implement sales taxes across their entire area, even in regions where cities already have their own sales taxes, and explore options for specific districts like highway corridors. Researchers will also analyze potential tax rates and how the revenue could be allocated between public safety services and other county functions. This proposal aims to provide counties with a new revenue source beyond property taxes, similar to how municipalities currently operate. The resolution does not enact any tax changes but instead commissions the study to inform future legislative decisions.
Nebraska Legislative Bill LB 757 creates a sales and use tax exemption for businesses purchasing aircraft to lease between related companies (such as parent-subsidiary or sister companies). It directly affects corporations that lease aircraft internally, exempting the initial purchase from tax if two conditions are met: lease income must equal at least 7.5% of the aircraft's net acquisition price, and sales tax must be collected on lease payments. The exemption applies to the purchase transaction only, not the lease payments themselves. The bill becomes effective October 1, 2026, and repeals the previous tax provision it amends.
LB 1025 imposes a new excise tax on social media companies that collect consumer data from Nebraska residents. Starting January 1, 2027, companies must pay tax based on the number of Nebraska consumers whose data they collect monthly: $0 for under 50,000 users, $0.10 per user over 50,000 but under 250,000, and $40,000 plus $0.25 per user over 250,000 but under 500,000. The tax directly affects for-profit social media platforms meeting the bill's definition (excluding search engines, email services, and certain professional tools). It targets data collection practices rather than platform usage, creating a tiered revenue stream for Nebraska.
LB 1023 eliminates the sales and use tax exemption for admissions to nationally accredited zoos and aquariums operated by public agencies or nonprofit organizations primarily for educational, scientific, or tourism purposes. This change means these facilities will begin charging sales tax on admissions starting October 1, 2026. The bill directly affects zoos and aquariums currently exempt from this tax under Nebraska law. It modifies Section 77-2704.67 of the Nebraska Revised Statutes to remove the exemption provision, effective October 1, 2026.
This bill changes Nebraska's sales tax rate schedule and adjusts how tax revenue is distributed to state funds. It sets the sales tax rate at 5.5% from October 2025 through July 2027, with a reduced rate of 2.75% in certain "good life districts" during that period. The bill also modifies fund distributions, continuing to direct vehicle-related sales tax revenue (for motorboats, ATVs, etc.) to the Game and Parks Commission Capital Maintenance Fund, while adding a requirement to transfer a portion of these funds to the Emergency Medical System Operations Fund starting July 2024. Additionally, it adjusts how highway-related tax revenue is split between the Highway Trust Fund and Highway Allocation Fund.
LB 1131 creates a new tax credit program to support domestic violence and human trafficking service providers, distributing $5.7 million annually starting in 2027. This includes $480,000 for tribal programs, $300,000 for a statewide coalition, and $5.22 million based on population or service area size. The bill also eliminates existing tax exemptions for data centers, removing their personal property tax and sales tax exemptions. These changes directly affect nonprofit service providers and data center operators in Nebraska, with credits being refundable and transferable to other taxpayers.
LB 1257 changes Nebraska's tax structure by ending certain sales tax exemptions (like for agricultural machinery) and requiring sales and use taxes on previously exempt services. It also eliminates the School District Property Tax Relief Act, modifies limits on how much school districts can collect in property taxes, and provides additional state funding for schools through the Tax Equity and Educational Opportunities Support Act. These changes directly affect businesses selling services (now subject to tax) and school districts (losing tax relief but receiving new state aid). The bill aims to increase state revenue while adjusting school funding mechanisms.
Nebraska's LB 865 exempts sales tax on qualifying child care supplies, clothing, and school supplies during a specific two-day window (the last Friday of July through Sunday of the same weekend). The exemption applies to items priced at $100 or less per item, including baby monitors, diapers, backpacks, notebooks, and basic school materials, but excludes electronics, clothing accessories, and business purchases. Retailers must report these tax-free sales to the Tax Commissioner on their regular returns. This policy directly benefits parents and guardians purchasing essential items for children during that annual sales tax holiday.
LB 1235 updates Nebraska's medical cannabis laws by amending the Nebraska Medical Cannabis Patient Protection Act and Nebraska Medical Cannabis Regulation Act. It establishes a patient and caregiver registry, creates a directory of healthcare practitioners who can recommend cannabis, and sets licensing requirements for practitioners and cannabis businesses. The bill introduces sales tax on medical cannabis (separate from marijuana taxes), outlines commission powers for regulation and enforcement, and defines key terms like "qualified patient" and "allowable amount." These changes directly affect medical cannabis patients, their caregivers, healthcare providers, and the Nebraska Medical Cannabis Commission.
LB 1109 eliminates specific sales and use tax exemptions (including those for energy-related items and certain nonprofit purchases) and removes a renewable energy tax credit. It modifies provisions under the Nebraska Advantage Research and Development Act regarding tax credits and updates the ImagiNE Nebraska Act. The bill repeals several existing tax sections (77-2701.54, 77-2704.57, etc.) and requires a revised tax expenditure report detailing revenue losses from exemptions. These changes directly affect businesses and organizations currently benefiting from the eliminated exemptions and credits.
