This bill amends sections of the Nebraska Revenue Act of 1967 to introduce a new retail delivery fee for tangible personal property. It defines key terms such as "motor vehicle," "personal delivery device," "retail delivery," "tangible personal property," and "wholesale sale." A fee of twenty-seven cents is imposed on every retail delivery of tangible personal property, with specific exemptions for certain transactions, including those exempt from sales and use taxes, deliveries by new businesses, and wholesale sales. The fee is to be collected by the seller and remitted to the Department of Revenue, which will then forward the funds to the Property Tax Credit Cash Fund.

The bill also establishes an operative date of January 1, 2027, and repeals the original sections 77-2701 and 77-2701.04 of the Revised Statutes Cumulative Supplement, 2024. The Department of Revenue is granted the authority to adopt rules and regulations necessary to implement this new section.

Statutes affected:
Introduced: 77-2701, 77-2701.04