Nebraska proposal would charge a fee on some retail deliveries

The proposal would charge 27 cents for each covered delivery. A covered delivery would be a retail sale of physical goods delivered by motor vehicle to a buyer in Nebraska, with at least one item subject to sales tax. Each sale would count once, even if it took several shipments. The buyer or seller would pay the fee; the seller would collect it and send it to the Department of Revenue. The fee would not apply to tax-exempt goods or sellers, wholesale sales, deliveries by a new business during the year it formed, or deliveries by a business with less than $500,000 in retail sales in the prior year. The state would send collected fees to the Property Tax Credit Cash Fund. The proposal says it would take effect on January 1, 2027.