Nebraska 2024 1st Special Session

Nebraska Legislature Bill LB19

Introduced
7/25/24  
Refer
7/26/24  

Caption

Provide an excise tax on delivery sales

Impact

The imposition of an excise tax on delivery sales is anticipated to impact various state laws related to taxation and commerce regulations. This bill could shift the economic landscape, potentially encouraging or discouraging businesses that rely on delivery services by altering their cost structures. Furthermore, revenue generated from this tax could be allocated towards state budgetary needs, contributing to funding for essential services, infrastructure, and development projects.

Summary

LB19 introduces an excise tax specifically targeted at delivery sales, aiming to generate additional revenue for state operations. The proposal seeks to impose this tax on goods sold through delivery channels, which has gained traction as a growing segment of commerce, especially in the wake of increasing e-commerce activities. The rationale behind implementing this tax is to capture revenue from transactions that are often overlooked in traditional retail taxation frameworks.

Contention

Notably, the bill may provoke a range of responses from stakeholders across different sectors. Advocates argue that the tax is a necessary adjustment to modernize the state’s tax system in line with changing shopping habits, while opponents may view it as an additional burden on consumers and businesses that utilize delivery services. Critics may suggest that imposing such taxes could ultimately translate into increased costs for consumers, thereby affecting accessibility and choice in the market.

Companion Bills

No companion bills found.

Previously Filed As

NE LB1299

Change the tax on sales of electronic nicotine delivery systems

NE LB966

Change provisions relating to traffic control signals and excise tax rates on certain fuels

NE LB584

Impose a tax on selling or dealing in electronic nicotine delivery systems

NE LB1218

Provide for motor vehicle registration of certain electric vehicles, impose an excise tax on electric energy used at commercial electric vehicle charging stations, provide for regulation of certain charging stations, and provide a sales tax exemption for certain electric energy

NE LB505

Provide for motor vehicle registration of plug-in hybrid electric vehicles, impose an excise tax on electric energy used at commercial electric vehicle charging stations, provide for regulation of commercial electric vehicle charging stations, and provide a sales tax exemption for certain electric energy

NE LB96

Provide a sales and use tax exemption for twine

NE LB58

Provide a sales and use tax exemption for diapers

NE LB1200

Change provisions relating to motor vehicles, roads, excise taxes, and federal law and regulations and provide for coordination of the 911 service system and the 988 suicide and crisis lifeline

NE LB1296

Change provisions relating to electronic nicotine delivery systems and tobacco products and provide for a directory of manufacturers of such systems

NE LB1349

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

Similar Bills

No similar bills found.