Nebraska – Department Proposes to Repeal and Replace Local Tax Regulations

SALT Report 2034 – The Nebraska Department of Revenue is proposing to replace the state’s current local sales and use tax regulations. The proposal would repeal Regulations 9-001 through 9-013 in their entirety and replace them with a new set of regulations. The regulations will be reorganized and will detail how the adoption of a local sales tax varies between cities and counties looking to increase or enact local sales taxes.

The proposed regulations include the following:

  • Amend the process for cities seeking to increase their local sales tax above 1.5%,
  • Provide specific time frames for the submission of the materials that certify a local sales tax change to the Department, and
  • Detail the process in which cities may appoint a representative to inspect the confidential sales tax information held by the Department

The proposed regulations would also separate certain sections addressing returns and state tax administration.

The Department requests that any public comments regarding the proposed regulations be submitted by January 31, 2013.

For Further Information:

Nebraska Department of Revenue – Sales and Use Tax Regulations 9-001 − 9-013