This bill amends section 77-2704.24 of the Reissue Revised Statutes of Nebraska, primarily focusing on the sales tax exemptions related to food items. The bill eliminates the sales tax exemptions for candy and soft drinks, thereby subjecting these items to sales tax. It also introduces new definitions for "candy" and "soft drinks," clarifying what constitutes these products. Candy is defined as a preparation of sugar or sweeteners combined with various ingredients, while soft drinks are defined as nonalcoholic beverages containing sweeteners, excluding those with milk products or high fruit/vegetable juice content.

Additionally, the bill redefines terms related to food and food ingredients, dietary supplements, and prepared food, ensuring that the language is consistent and clear. The operative date for this act is set for October 1, 2025, and the original section 77-2704.24 will be repealed upon enactment. Overall, the bill aims to harmonize the provisions of the sales tax law while expanding the taxable items within the food category.

Statutes affected:
Introduced: 77-2704.24