Sales tax; rate.

1. Law
2. Nebraska Revised Statutes
3. Revenue and Taxation
4. Sales tax; rate.

77-2701.02. Sales tax; rate.

Pursuant to section 77-2715.01:

(1) Until July 1, 1998, the rate of the sales tax levied pursuant to section 77-2703 shall be five percent;

(2) Commencing July 1, 1998, and until July 1, 1999, the rate of the sales tax levied pursuant to section 77-2703 shall be four and one-half percent;

(3) Commencing July 1, 1999, and until the start of the first calendar quarter after July 20, 2002, the rate of the sales tax levied pursuant to section 77-2703 shall be five percent; and

(4) Commencing on the start of the first calendar quarter after July 20, 2002, the rate of the sales tax levied pursuant to section 77-2703 shall be five and one-half percent.

Source

• Laws 1984, LB 892, § 2;
• Laws 1986, LB 539, § 2;
• Laws 1990, LB 1059, § 33;
• Laws 1998, LB 1104, § 12;
• Laws 2002, LB 1085, § 2;
• Laws 2003, LB 759, § 5.

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