NE LB1252

Imposes a $0.27 fee on every retail delivery of tangible personal property by motor vehicle to a location in Nebraska, effective January 1, 2027

Exempts deliveries of sales-tax-exempt items, deliveries by tax-exempt entities, deliveries by new businesses in their first year, and deliveries by businesses with less than $500,000 in retail sales the previous year

Excludes wholesale sales and deliveries by personal delivery devices (autonomous robots under 550 pounds operating under 10 mph on sidewalks)

Requires sellers to collect the fee from purchasers and remit it to the Department of Revenue, with all revenue credited to the Property Tax Credit Cash Fund

Amends the Nebraska Revenue Act of 1967 (sections 77-2701 and 77-2701.04) to incorporate the new retail delivery fee provisions