LB1252

Nebraska LB1252 proposes a retail delivery fee for tangible personal property delivered by motor vehicles.

Nebraska LB1252 amends the Nebraska Revenue Act of 1967 to introduce a retail delivery fee of twenty-seven cents on every retail delivery of tangible personal property. This fee applies to sales made by motor vehicles, excluding certain exemptions. The fee is to be paid by either the purchaser or the seller, collected by the seller, and remitted to the Department of Revenue. The collected fees will be credited to the Property Tax Credit Cash Fund. The Department of Revenue is authorized to adopt rules and regulations to enforce this fee. The act becomes operative on January 1, 2027.