Nebraska 2023-2024 Regular Session

Nebraska Legislature Bill LB1308

Introduced
1/17/24  
Refer
1/18/24  

Caption

Eliminate certain sales and use tax exemptions and impose sales and use taxes on certain services

Impact

The effect of LB1308 on state laws primarily involves altering the existing framework of sales tax regulations. By eliminating certain exemptions, the bill contributes to a potential increase in state revenues, which may enhance funding allocations for vital areas like education, healthcare, and infrastructure. However, stakeholders, including business owners and service providers, may express concern over the increased financial burden, potentially leading to higher costs for consumers. The discussion around this bill reflects broader themes of fiscal responsibility and the necessity of maintaining a balanced budget amidst varying economic conditions.

Summary

LB1308 proposes the elimination of certain sales and use tax exemptions while imposing sales and use taxes on specific services. This bill seeks to broaden the tax base by removing exemptions that have historically benefitted various sectors, aiming to generate additional revenue for the state. Proponents argue that this move is crucial for ensuring adequate funding for essential public services, especially in light of budgetary constraints faced by the state government. Additionally, the bill outlines specific services on which these new taxes would be levied, providing clarity on the scope of its implementation.

Contention

Opposition to LB1308 has emerged, particularly among those who view the elimination of tax exemptions as detrimental to specific industries that rely heavily on these provisions for competitiveness and operational sustainability. Critics argue that the proposed changes could disproportionately affect small businesses and low-income individuals who might struggle with the additional costs. This raises questions about the bill's long-term economic implications and whether the anticipated revenue gains would outweigh the potential negative impacts on local economies and individual livelihoods. The debate also touches on the philosophical divide regarding state taxation and the perceived fairness of burden distribution among residents and businesses.

Companion Bills

No companion bills found.

Previously Filed As

NE LB1349

Eliminate certain sales and use tax exemptions and impose sales and use taxes on certain services

NE LB1311

Eliminate certain sales and use tax exemptions and impose sales and use taxes on certain services

NE LB169

Eliminate certain sales and use tax exemptions and impose sales and use tax on certain services

NE LB1345

Impose sales and use taxes on certain services

NE LB1248

Eliminate certain sales and use tax exemptions

NE LB1310

Adopt the Advertising Services Tax Act and eliminate certain sales and use tax exemptions

NE LB1319

Eliminate a sales and use tax exemption relating to data centers

NE LB170

Eliminate the sales tax exemptions for candy and soft drinks

NE LB468

Change provisions relating to inheritance taxes, change certain fee and tax provisions, and eliminate a sales tax exemption relating to data centers

NE LB1108

Provide for transfer of certain sales and use taxes to the Nebraska Emergency Medical System Operations Fund and provide additional uses for the fund

Similar Bills

No similar bills found.