Nebraska § 77-2701.02 Sales tax; rate

Nebraska Statutes

§ 77-2701.02 — Sales tax; rate

Nebraska § 77-2701.02

Ch. 77Revenue and Taxation

This text of Nebraska § 77-2701.02 (Sales tax; rate) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Neb. Rev. Stat. § 77-2701.02 (2026).

Text

Pursuant to section 77-2715.01 :

(1)Until July 1, 1998, the rate of the sales tax levied pursuant to section 77-2703 shall be five percent;

(2)Commencing July 1, 1998, and until July 1, 1999, the rate of the sales tax levied pursuant to section 77-2703 shall be four and one-half percent;

(3)Commencing July 1, 1999, and until the start of the first calendar quarter after July 20, 2002, the rate of the sales tax levied pursuant to section 77-2703 shall be five percent;

(4)Commencing on the start of the first calendar quarter after July 20, 2002, and until July 1, 2023, the rate of the sales tax levied pursuant to section 77-2703 shall be five and one-half percent;

(5)Commencing July 1, 2023, and until July 1, 2024, the rate of the sales tax levied pursuant to section 77-2703

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Pursuant to section 77-2715.01 :
(1) Until July 1, 1998, the rate of the sales tax levied pursuant to section 77-2703 shall be five percent;
(2) Commencing July 1, 1998, and until July 1, 1999, the rate of the sales tax levied pursuant to section 77-2703 shall be four and one-half percent;
(3) Commencing July 1, 1999, and until the start of the first calendar quarter after July 20, 2002, the rate of the sales tax levied pursuant to section 77-2703 shall be five percent;
(4) Commencing on the start of the first calendar quarter after July 20, 2002, and until July 1, 2023, the rate of the sales tax levied pursuant to section 77-2703 shall be five and one-half percent;
(5) Commencing July 1, 2023, and until July 1, 2024, the rate of the sales tax levied pursuant to section 77-2703 shall be five and one-half percent, except that such rate shall be two and three-quarters percent on transactions occurring within a good life district as defined in section 77-4403 ;
(6) Commencing July 1, 2024, and until October 1, 2025, the rate of the sales tax levied pursuant to section 77-2703 shall be five and one-half percent, except that such rate shall be two and three-quarters percent on transactions that occur within that portion of a good life district established pursuant to the Good Life Transformational Projects Act which is located within the corporate limits of a city or village; and
(7) Commencing October 1, 2025, the rate of the sales tax levied pursuant to section 77-2703 shall be five and one-half percent.

Legislative History

Source: Laws 1984, LB 892, § 2; Laws 1986, LB 539, § 2; Laws 1990, LB 1059, § 33; Laws 1998, LB 1104, § 12; Laws 2002, LB 1085, § 2; Laws 2003, LB 759, § 5; Laws 2023, LB727, § 59; Laws 2024, LB1317, § 81; Laws 2025, LB707, § 1. Effective Date: June 5, 2025 Cross References: Good Life Transformational Projects Act, see section 77-4401.