NE LB170

Removes candy and soft drinks from the list of food items exempt from Nebraska sales and use tax, effective October 1, 2025

Defines "candy" as preparations of sugar, honey, or sweeteners combined with chocolate, fruits, nuts, or other ingredients in bars, drops, or pieces, excluding items containing flour or requiring refrigeration

Defines "soft drinks" as nonalcoholic beverages with natural or artificial sweeteners, excluding beverages with milk/milk substitutes or more than 50% vegetable/fruit juice by volume

Amends section 77-2704.24 of the Reissue Revised Statutes of Nebraska to add candy and soft drinks to taxable items alongside alcoholic beverages, dietary supplements, and tobacco