Nebraska LB117 exempts sales and use taxes on electricity, natural gas, propane, and sewer utilities for residential and agricultural use.
Nebraska LB117 amends the state's sales and use tax law to exempt certain utilities from taxation. Specifically, it removes sales and use taxes on electricity, natural gas, propane, and sewer utilities for residential use, including primary residences and commercial properties primarily used as residences. Additionally, it exempts these utilities when more than fifty percent of the amount purchased is for use directly in irrigation or farming. The changes take effect on January 1, 2026.
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