Bill > LB169

This bill proposes significant changes to Nebraska's sales and use tax regulations by eliminating certain tax exemptions and expanding the types of services subject to sales tax. Specifically, the bill modifies the state's tax expenditure reporting requirements to remove exemptions for several services, including film rentals, fine art museum purchases, conference bridging services, and personal care services. The legislation introduces sales tax on a wide range of new services, such as chartered flights, dating services, hair care and removal services, interior design, lobbying, local passenger transportation, marketing, massage, nail care, personal instruction, sightseeing, skin care, swimming pool maintenance, tattoo and body modification services, telefloral delivery, travel agency, and weight loss services. Additionally, the bill adjusts tax provisions for mechanical amusement devices, removing previous exemptions and clarifying that these devices will now be subject to standard sales and use taxes. The changes are set to become operative on October 1, 2025, and will repeal several existing tax exemption statutes, potentially increasing state revenue by broadening the tax base and eliminating previous tax breaks.

Budget and Finance

https://nebraskalegislature.gov/bills/view_bill.php?DocumentID=59353