Bill > LB269

This bill modifies provisions related to the state's sales and use tax database for local jurisdictions, primarily updating how tax rates and jurisdictions are identified and assigned. The bill requires the state to maintain two key databases: an address-based boundary database and a zip code boundary database for determining sales and use tax rates. These databases will help retailers and certified service providers accurately calculate and collect the correct local sales tax rates by providing precise information about jurisdictional boundaries and tax rates. The bill clarifies that if a seller cannot determine the exact nine-digit zip code rate, they may use the five-digit zip code rate or utilize the provided databases. The state will also provide liability relief to retailers using these databases if they inadvertently charge incorrect tax rates due to database errors. Additionally, the bill requires the Tax Commissioner to adopt rules for verifying addresses and sales tax rates in online and remote transactions. The databases will be provided at no cost to users and must be in a downloadable format approved by the streamlined sales and use tax agreement governing board. The changes will become operative on January 1, 2026, and are designed to simplify and standardize sales tax calculations across local jurisdictions.

Budget and Finance

https://nebraskalegislature.gov/bills/view_bill.php?DocumentID=59050