Bill
Bill > LB1244
NE LB1244
NE LB1244Eliminate certain sales and use tax exemptions, impose sales and use tax on certain services, and change provisions relating to the Nebraska Job Creation and Mainstreet Revitalization Act
summary
Introduced
01/21/2026
01/21/2026
In Committee
01/23/2026
01/23/2026
Crossed Over
Passed
Dead
Introduced Session
Potential new amendment
109th Legislature
Bill Summary
A BILL FOR AN ACT relating to revenue and taxation; to amend section 77-2701.47, Reissue Revised Statutes of Nebraska, sections 77-382, 77-2704.36, 77-2912, and 77-3005, Revised Statutes Cumulative Supplement, 2024, and sections 77-2701.16 and 77-2716, Revised Statutes Supplement, 2025; to eliminate certain sales and use tax exemptions and impose sales and use taxes on certain services; to change the Mechanical Amusement Device Tax Act and the Tax Expenditure Reporting Act as prescribed; to change provisions relating to the Nebraska Job Creation and Mainstreet Revitalization Act; to harmonize provisions; to provide an operative date; to repeal the original sections; to outright repeal sections 77-2704.55, 77-2704.60, and 77-2704.67, Reissue Revised Statutes of Nebraska, and section 77-2704.66, Revised Statutes Cumulative Supplement, 2024; and to declare an emergency.
AI Summary
This bill makes several changes to Nebraska's tax laws, primarily by eliminating certain sales and use tax exemptions and imposing taxes on various services, while also modifying provisions related to tax expenditures and the Nebraska Job Creation and Mainstreet Revitalization Act. Specifically, it removes exemptions for items like mineral oil as a dust suppressant and telefloral deliveries, and it expands the scope of taxable services to include things like hair care, hair removal, and veterinary services for pets, while also clarifying that certain veterinary services for livestock remain exempt. The bill also adjusts the definition of "manufacturing machinery and equipment" by removing molds and dies from the exemption and makes changes to the Nebraska Job Creation and Mainstreet Revitalization Act by setting earlier deadlines for new applications and credit usage. Additionally, it clarifies that sales and use tax will apply to the gross receipts from operating mechanical amusement devices, in addition to the existing occupation tax, and allows for local option sales and use taxes on these devices.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Revenue Hearing (13:30:00 2/4/2026 Room 1524) (on 02/04/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://nebraskalegislature.gov/bills/view_bill.php?DocumentID=63986 |
| Fiscal Note for LB1244 | https://nebraskalegislature.gov/FloorDocs/109/PDF/FN/LB1244_20260203-131544.pdf |
| Analysis - Statement of Intent | https://nebraskalegislature.gov/FloorDocs/109/PDF/SI/LB1244.pdf |
| Kauth FA904 | https://nebraskalegislature.gov/FloorDocs/109/PDF/AM/FA904.pdf |
| BillText | https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB1244.pdf |
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