This bill amends section 77-27,143 of the Reissue Revised Statutes of Nebraska to establish a comprehensive address-based boundary database for assigning local taxing jurisdictions and their associated rates. The state will maintain this database, which will include details on boundary changes and sales and use tax rates for all local jurisdictions. Additionally, the bill mandates that the Tax Commissioner adopt rules requiring verification of addresses and tax rates used in online or remote transactions. The bill also introduces a new zip code boundary database that assigns each five-digit and nine-digit zip code to the appropriate tax rates and jurisdictions, supplementing the address-based boundary database.

The bill repeals the previous requirement for a zip code database and replaces it with the new address-based boundary database, while also ensuring that retailers and certified service providers using these databases are relieved from liability for errors resulting from reliance on erroneous data. The act is set to become operative on January 1, 2026, and the original section 77-27,143 will be repealed. Overall, the bill aims to streamline the administration of sales and use taxes by enhancing the accuracy and efficiency of tax jurisdiction assignments.