This bill amends section 77-2704.13 of the Reissue Revised Statutes of Nebraska to provide a sales and use tax exemption for certain utilities. Specifically, it introduces a new provision that exempts sales and purchases of electricity, natural gas, propane, and sewer utilities for residential use. The bill defines residential use to include utilities used at primary residences, such as apartments where costs are billed separately from rent, and at commercial properties primarily used as residences. Additionally, the bill renumbers the existing provisions, changing the numbering of the previous section (3) to (4) and removing the conjunction "and" from the previous section (2).

The act is set to become operative on January 1, 2026, and it repeals the original section 77-2704.13. This legislative change aims to alleviate the tax burden on residents by exempting essential utility services from sales and use taxes, thereby promoting affordability and accessibility of these services.

Statutes affected:
Introduced: 77-2704.13