LR10CA

Nebraska LR10CA proposes a constitutional amendment to impose a consumption or excise tax on new goods and services, exempting only grocery items.

Nebraska LR10CA proposes a constitutional amendment to require the state to impose a retail consumption tax or an excise tax on all new goods and services, with an exemption for grocery items purchased for off-premises consumption. The amendment would take effect starting January 1, 2028, and would allow the Legislature to authorize political subdivisions to impose similar taxes. The amendment was set to be submitted to the electors in the November 2026 general election.