Nebraska 2024 1st Special Session

Nebraska Legislature Bill LB26

Introduced
7/26/24  
Refer
7/29/24  

Caption

Provide for a retail delivery fee

Impact

The introduction of a retail delivery fee could significantly affect existing state laws concerning sales and service taxes. If implemented, the fee would serve as a new revenue source which could contribute to the state's budget, particularly in areas that deal with transportation improvements. This aligns with broader state efforts to enhance economic activity and support local businesses as they adapt to changing consumer behaviors that increasingly favor online shopping and delivery services.

Summary

LB26 proposes the establishment of a retail delivery fee that would be applicable to certain retail transactions within the state. This fee is designed to cover costs associated with delivering goods sold through retail channels. Proponents of the bill argue that it is a necessary measure to address the growing logistics and infrastructure costs that retailers face in providing delivery services. By establishing this fee, the state aims to create a funding stream to support transportation and public safety initiatives that enhance delivery systems across various jurisdictions.

Contention

Notably, there are points of contention regarding the potential burden this fee may impose on consumers as well as retailers. Critics argue that this additional cost could deter consumers from using delivery services, particularly among lower-income households who may feel the financial pinch most acutely. Furthermore, there are concerns that such fees could disproportionately affect small businesses that may not have the same capacity to absorb additional operational costs compared to larger corporations. These discussions indicate a need for balance between generating state revenue and ensuring equitable access to delivery services for all residents.

Companion Bills

No companion bills found.

Previously Filed As

NE LR370

Interim study to examine the rise of retailers moving to digital-only transactions

NE LB1296

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

NE LB584

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

NE LB1299

Change the tax on sales of electronic nicotine delivery systems

NE LB199

Provide for a driving privilege card for federally authorized aliens

NE LB1265

Change provisions relating to grants for providers of free civil legal services

NE LB971

Provide for a free hunting permit for veterans to hunt on Veterans Day

NE LB1204

Change provisions relating to certain lotteries and raffles, certain tobacco and nicotine delivery products, the State Lottery Act, the Nebraska Liquor Control Act, the Tobacco Products Tax Act, and public records

NE LB1162

Change provisions relating to fees and mileage for sheriffs and constables

NE LB204

Provide for reimbursement for pharmacy dispensing fees under the medical assistance program

Similar Bills

No similar bills found.