Nebraska 2023-2024 Regular Session

Nebraska Legislature Bill LB1349

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 potential impact of LB1349 on state laws is significant, as it would modify existing tax structures and potentially increase the cost of services for consumers. By removing certain exemptions, the bill could alter pricing dynamics in various service sectors. This change is expected to generate increased sales tax revenue, which proponents believe will enhance the state budget, allowing for improved public services and infrastructure funding. However, the bill may face challenges in achieving a broad acceptance due to concerns over the financial burden it may place on consumers and businesses reliant on exempted services.

Summary

LB1349 seeks to eliminate certain sales and use tax exemptions while imposing sales and use taxes on specific services. This bill is part of an effort to reform and expand the state’s tax base by broadening the range of taxable services, with the goal of generating additional revenue for the state. Proponents of the bill argue that this change will help stabilize state finances and ensure that essential services are adequately funded. They see the need for updated tax provisions as a response to the evolving nature of consumer services in the economy.

Contention

There are notable points of contention surrounding LB1349, particularly regarding the implications of taxing various services that were previously exempt. Critics of the bill argue that imposing sales tax on services could disproportionately affect low and middle-income households, as they may allocate a larger portion of their income to such services. Additionally, opponents worry that expanding the sales tax base could be detrimental to specific industries that may struggle to absorb the increased costs, thereby impacting employment and service accessibility insome regions.

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 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.