Nebraska 109th Legislature (2025-2026) Status: In Committee

LB 269 — Change provisions relating to the state database of sales and use tax rates for local jurisdictions

Last action — Indefinitely postponed

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  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Legislature
  4. 4
    To Executive
  5. 5
    Enacted

This bill is in committee in the Legislature. Introduced January 15, 2025. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the Legislature.

Prognosis

Stalled 14% · moderate confidence

Where this bill stands today.

Odds of enactment

Low

How often bills like it became law.

  • In Committee

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Bill Text

How this bill changes current law

5 changes Share ↗

AI-generated reading aid from the bill's amendatory text — verify against the official bill.

The bill mandates the creation of an address-based boundary database for assigning taxing jurisdictions in Nebraska.

  • 77-27,143

    The state shall provide and maintain a database that assigns each five-digit and nine-digit zip code within the state to the proper tax rates and jurisdictions. → The state shall provide and maintain an address-based boundary database records for assigning taxing jurisdictions and their associated rates that which shall be in addition to the requirements of subsection (6) of this section.

    This change introduces an address-based boundary database to supplement the existing zip code-based assignment for tax jurisdictions.

  • 77-27,143

    (6) The state shall provide and maintain a database that assigns each five-digit and nine-digit zip code within the state to the proper tax rates and jurisdictions. → (8) The state shall provide and maintain a database that assigns each five-digit and nine-digit zip code within the state to the proper tax rates and jurisdictions in addition to the address-based boundary database required by subsection (6) of this section.

    This ensures that the system will continue to maintain zip code data alongside the new address-based database.

  • 77-27,143

    (7) The state may certify vendor-provided address-based boundary databases for assigning tax rates and jurisdictions. → (8)The state may certify vendor-provided address-based boundary databases for assigning tax rates and jurisdictions.

    This renumbers the subsections for clarity while maintaining the provision for certifying vendor databases.

  • 77-27,143

    The databases shall be provided at no cost to the user of the database. → The databases shall be provided at no cost to the user of the database. The provisions of subsection subsections (6) and (7) of this section do not apply when the purchased product is received by the purchaser at the business location of the seller.

    This clarifies the conditions under which the database provisions apply.

  • 77-27,143

    The Tax Commissioner shall adopt and promulgate rules and regulations requiring verification by the Department of Revenue of addresses contained within the state's address-based boundary database. → The Tax Commissioner shall adopt and promulgate rules and regulations requiring verification by the Department of Revenue of addresses contained within the state's address-based boundary database, and requiring verification by the Department of Revenue of appropriate sales and use tax rates utilized on a sales and use tax or use tax return when online or remote transactions are included.

    This expands the verification requirements to include ensuring proper tax rates for online or remote sales.

Action History

  1. Indefinitely postponed

  2. Title printed. Carryover bill

  3. Notice of hearing for February 21, 2025

  4. Referred to Revenue Committee

  5. Date of introduction

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 48 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (48)

48 members have not signed on to this bill.

Show all 48 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors LB 269?
LB 269 is sponsored by Victor Rountree.
What is the current status of LB 269?
This bill is in committee in the Legislature. Introduced January 15, 2025. It must pass committee before a floor vote.
Where can I track LB 269?
Track LB 269 free on One Click Politics — get push/email alerts when it moves.

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Last checked for changes 3 months ago · updated continuously

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