Nebraska LB269 amends sales and use tax provisions, including database requirements for tax rates and jurisdictions.

Nebraska LB269 changes provisions for the state database of sales and use tax rates for local jurisdictions. It mandates the state to maintain databases for assigning tax rates and jurisdictions based on zip codes. The bill also requires the state to provide a database describing boundary changes for local taxing jurisdictions, including effective dates. It allows sellers to use vendor-provided address-based boundary databases if they meet certain criteria. The bill repeals the original section and sets an operative date of January 1, 2026.

Nebraska LB269 amends sales and use tax provisions, including database requirements for tax rates and jurisdictions.

Nebraska LB269 changes provisions for the state database of sales and use tax rates for local jurisdictions. It mandates the state to maintain databases for assigning tax rates and jurisdictions based on zip codes. The bill also requires the state to provide a database describing boundary changes for local taxing jurisdictions, including effective dates. It allows sellers to use vendor-provided address-based boundary databases if they meet certain criteria. The bill repeals the original section and sets an operative date of January 1, 2026.