This bill amends section 77-2704.24 of the Reissue Revised Statutes of Nebraska to redefine certain terms related to sales and use taxes, specifically eliminating sales tax exemptions for candy and soft drinks. The bill introduces new definitions for "candy" and "soft drinks," specifying that candy includes preparations of sugar or sweeteners combined with various ingredients, while soft drinks are defined as nonalcoholic beverages containing sweeteners. Additionally, the bill clarifies that food and food ingredients do not include candy, soft drinks, dietary supplements, or alcoholic beverages.

The bill also harmonizes existing provisions and establishes an operative date of October 1, 2025, for the changes to take effect. It repeals the original section 77-2704.24, thereby updating the legal framework governing sales and use taxes in Nebraska. The changes aim to streamline the definitions and ensure that the sales tax structure reflects current consumption patterns.

Statutes affected:
Introduced: 77-2704.24