Nebraska 2023-2024 Regular Session

Nebraska Legislature Bill LB1345

Introduced
1/17/24  
Refer
1/18/24  

Caption

Impose sales and use taxes on certain services

Impact

If enacted, LB1345 would significantly alter the state's tax landscape, potentially increasing revenue for the state budget. The bill's introduction is essential as it may help address budget shortfalls or fund critical public services. By taxing services, the bill could bring a substantial amount of new revenue, albeit with varying implications for different sectors of the economy depending on which services are included in the tax base.

Summary

LB1345 is a proposed bill that seeks to impose sales and use taxes on certain services in the state. The primary objective of this bill is to generate revenue by extending the tax base to include specific services that were previously exempt from taxation. This change reflects a broader trend in fiscal policy aimed at aligning tax structures with modern economic practices, recognizing the shift from goods to services in the economy.

Conclusion

As discussions around LB1345 progress, key points of contention will revolve around its implementation details, the specific services that fall under the new tax regime, and the anticipated economic outcomes. Policymakers will need to balance revenue generation with economic fairness to ensure that the bill serves the state effectively.

Contention

The bill is expected to elicit a mixed response among stakeholders. Proponents of LB1345 argue that broadening the tax base is a sensible economic strategy that ensures fairness by reducing dependency on sales tax from goods alone, which can disproportionately affect low-income individuals. However, opponents may raise concerns regarding the burdens that this new tax may impose on consumers and the potential impact on service-oriented businesses. Critics argue that it could lead to higher prices for consumers, which could negatively affect economic growth and accessibility to essential services.

Companion Bills

No companion bills found.

Previously Filed As

NE LB1308

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

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 LR172

Interim study to examine the occupation taxes imposed on wireless telecommunications services

NE HB1907

Defining the rental or lease of individual storage space at self-service storage facilities as a retail transaction for the imposition of business and occupation and sales and use taxes.

NE SB5711

Defining the rental or lease of individual storage space at self-service storage facilities as a retail transaction for the imposition of business and occupation and sales and use taxes.

NE HB2083

Modernizing the excise taxes on select services and nicotine products and requiring certain large businesses to make a one-time prepayment of state sales tax collection.

NE LB1310

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

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.