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 from sales and use taxes. 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 retains existing exemptions for various energy sources and fuels used in agriculture and manufacturing.

The bill also includes a provision that will make it operative on January 1, 2026, and it repeals the original section 77-2704.13. The changes aim to alleviate the tax burden on residential utility costs, thereby supporting households in Nebraska.

Statutes affected:
Introduced: 77-2704.13