LR10CA

Constitutional amendment to require the state to impose a consumption tax or an excise tax on all new goods and services and to provide a tax exemption for grocery items

Failed·2/13/25
Ca Text

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.

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  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Sponsors

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1
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Democratic CaucusRepublican Caucus

Roll Call Votes

Hardin MO34 prevailed

37 Yea

NNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNN

0 Nay

3 Not Voting

NNN

9 Absent

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History

Feb 13, 2025

Legislature

Hardin MO34 prevailed

Feb 13, 2025

Legislature

Bill withdrawn

Feb 11, 2025

Legislature

Hardin MO34 Withdraw LR10CA filed