- Legislative Bill 208 was approved on February 25, 2025, and will be effective September 7, 2025.
- Expands confidentiality protections for sales tax records to include third parties and contractors.
- Clarifies that sellers using a CSP cannot claim Nebraska’s 3 percent collection fee if the SST Agreement compensates the CSP.
- Updates ZIP code-based tax collection rules to align with the Streamlined Sales and Use Tax Agreement.
- Sellers must apply the highest tax rate with a five-digit ZIP code and the lowest with a nine-digit ZIP code.
- Nebraska will maintain an official sales tax jurisdiction database for tax rate determination.
- Sellers and CSPs using the official database are protected from liability for incorrect tax rates due to state data errors.
- Addresses bad debt deductions and procedures for claiming refunds on overpaid sales and use taxes.
- Includes provisions for local sales and use tax administration and boundary changes.
- Sets annual limits for various tax credits, including food donations and childcare.
Source: salestaxinstitute.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
