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NE LB169

Bill

Status

Introduced

1/13/2025

Primary Sponsor

Tom Brandt

Click for details

Origin

Legislature

109th Legislature

AI Summary

  • Imposes sales and use tax on numerous personal services including hair care (except haircuts), nail care, skin care, massage, tattoos, dating services, travel agencies, weight loss services, interior design, lobbying, marketing, and personal instruction for dance, golf, or tennis

  • Eliminates the sales tax exemption for mechanical amusement devices that had applied when operators paid occupation taxes and license fees by the annual licensing date

  • Removes the sales tax exemption for conference bridging services and telefloral delivery services

  • Expands taxable veterinary and animal services to include all services except those performed on livestock as defined in section 54-183

  • Becomes operative on October 1, 2025, and repeals sections 77-2704.53, 77-2704.56, 77-2704.65, and 77-2704.67 of the Revised Statutes of Nebraska

Legislative Description

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

Last Action

Title printed. Carryover bill

1/7/2026

Committee Referrals

Revenue1/15/2025

Full Bill Text

No bill text available