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," clarifying 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 modifies the definition of "food and food ingredients" to exclude candy, soft drinks, dietary supplements, and tobacco, thereby broadening the scope of taxable items.

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, ensuring that the new definitions and tax implications are clearly established in the law. Overall, the bill aims to update the tax code to reflect current consumption patterns and clarify the tax status of various food and beverage items.

Statutes affected:
Introduced: 77-2704.24