NE LB1244

Eliminates sales tax exemptions for molds and dies used in manufacturing, net wrap, baling wire, and twine used in agriculture, gold and silver bullion sales, railroad rolling stock repair parts and services, and telefloral delivery services

Imposes sales tax on approximately 50 new services including bail bonding, chartered flights, debt collection, clothing cleaning, conference bridging, dating services, employment agencies, fishing and hunting guides, interior design, investment advising, limousine and taxi services, nail care, skin care, tattoos, storage and moving, travel agencies, and wedding planning

Ends new applications for the Nebraska Job Creation and Mainstreet Revitalization Act tax credits on June 30, 2026 (previously December 31, 2030), with all credits expiring after December 31, 2035

Removes the sales tax exemption for mechanical amusement devices that had applied when occupation taxes were paid on time, making these devices subject to both occupation tax and sales/use tax

Operative dates are staggered: June 30, 2026 for the mainstreet revitalization changes, October 1, 2026 for the sales tax changes, with the bill declared an emergency to take effect immediately upon passage