Nebraska proposal would exempt some August purchases from sales taxes

The proposal would exempt certain sales from state and local sales and use taxes. Clothing includes footwear and diapers; school supplies include common classroom materials. Some items, such as jewelry and office equipment, are excluded from those definitions. Purchases must be for personal use. Price limits are $100 for clothing, $50 per purchase for school supplies, $350 for software, $150 for graphing calculators, and $1,500 for personal computers or computer accessories. The bill text sets January 1, 2027, as the date the act would become operative if enacted. The three-day period would start at 12:01 a.m. on the first Friday in August and end at midnight Sunday. The act would become operative on January 1, 2027, if enacted.