NE LB269

Mandates Nebraska provide and maintain an address-based boundary database for assigning taxing jurisdictions and their associated sales and use tax rates, replacing the current optional approach

Requires the Department of Revenue to adopt rules for verifying addresses in the database and verifying appropriate tax rates on returns when online or remote transactions are included

Maintains a secondary zip code database (five-digit and nine-digit) that sellers may use as a fallback when address-based lookups fail after exercising due diligence

Provides liability relief for retailers and certified service providers who collect incorrect tax amounts due to erroneous state-provided data on rates, boundaries, or jurisdiction assignments

Becomes operative on January 1, 2026, and amends Section 77-27,143 of the Reissue Revised Statutes of Nebraska