LB 1252

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                           LEGISLATURE OF NEBRASKA
                        ONE HUNDRED NINTH LEGISLATURE
                                SECOND SESSION
                  LEGISLATIVE BILL 1252
Introduced by Murman, 38.
Read first time January 21, 2026
Committee: Revenue
1 A BILL FOR AN ACT relating to revenue and taxation; to amend sections
277-2701   and   77-2701.04,   Revised   Statutes   Cumulative   Supplement,
32024; to define terms; to provide for a retail delivery fee; to
4harmonize provisions; to provide an operative date; and to repeal
5the original sections.
6     Be it enacted by the people of the State of Nebraska,
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1Section 1. Section 77-2701, Revised Statutes Cumulative Supplement,
2     2024, is amended to read:
377-2701    Sections       77-2701    to       77-27,135.01,      77-27,222,      77-27,235,
4    77-27,236, and 77-27,238 to 77-27,242 and section 3 of this act shall be
5    known and may be cited as the Nebraska Revenue Act of 1967.
6Sec. 2. Section 77-2701.04, Revised Statutes Cumulative Supplement,
7  2024, is amended to read:
877-2701.04      For   purposes      of     sections      77-2701.04      to   77-2713     and
9  77-27,239      and    section    3   of    this      act,    unless     the   context    otherwise
10     requires, the definitions found in sections 77-2701.05 to 77-2701.56
11  shall be used.
12Sec. 3.    (1) For purposes of this section:
13(a)    Motor    vehicle    means    (i)       any    self-propelled     vehicle    that    is
14  designed primarily for travel on public roads and that is generally and
15  commonly used to transport persons and property over public roads or (ii)
16 a low-speed electric vehicle. Motor vehicle does not include personal
17     delivery   devices,       electric      bicycles,  electric     scooters,      low-power
18  scooters, wheelchairs, or vehicles moved solely by human power;
19(b) Personal delivery device means an autonomously operated robot
20    that:
21(i) Is designed and manufactured for the purpose of transporting
22    tangible personal property primarily on sidewalks, crosswalks, and other
23    public rights-of-way that are typically used by pedestrians;
24(ii) Weighs no more than five hundred fifty pounds, excluding any
25  tangible personal property being transported; and
26(iii) Is operated at speeds of less than ten miles per hour when on
27    sidewalks, crosswalks, and other public rights-of-way that are typically
28    used by pedestrians;
29(c)    Retail    delivery     means       a    retail    sale    of    tangible   personal
30    property for delivery by a motor vehicle to the purchaser at a location
31     in this state that includes at least one item of tangible personal
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1     property that is subject to the sales and use tax. Each such retail sale
2  is    a     single   retail      delivery      regardless        of   the       number     of    shipments
3  necessary to deliver the tangible personal property purchased;
4(d) Tangible personal property means corporeal personal property.
5     Tangible     personal     property     includes  all    goods,  wares,     merchandise,
6 products       and   commodities,        and    all      tangible     or    corporeal  things    and
7    substances    that      are   dealt    in       and    capable     of        being     possessed       and
8     exchanged. Tangible personal property does not include newspapers or
9  preprinted newspaper supplements that become attached to or inserted in
10  and distributed with such newspapers; and
11(e)    Wholesale      sale   means      a    sale    to    retail  merchants,       jobbers,
12  dealers, or wholesalers for resale. Wholesale sale does not include sales
13  to users or consumers not for resale.
14(2) A fee of twenty-seven cents is hereby imposed on every retail
15    delivery of tangible personal property.
16(3) The fee imposed by this section shall not apply to:
17(a) Retail delivery of tangible personal property that is exempt
18    from sales and use taxes;
19(b) Retail delivery by any entity that is exempt from sales and use
20     taxes;
21(c) Retail delivery by a new business during the year such business
22  was formed;
23(d) Retail delivery by a business during any year when the business
24     had less than five hundred thousand dollars in retail sales for the
25  previous year; and
26(e) Delivery of tangible personal property that is a wholesale sale.
27(4) The fee shall be paid by the purchaser or seller, collected by
28     the seller, and remitted to and enforced by the Department of Revenue.
29(5)    All    fees   remitted      to    the      Department        of    Revenue        under    this
30     section shall be remitted to the State Treasurer for credit to the
31  Property Tax Credit Cash Fund.
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1      (6) The Department of Revenue may adopt and promulgate rules and
2  regulations to carry out this section.
3      Sec. 4.   This act becomes operative on January 1, 2027.
4     Sec. 5.   Original sections 77-2701 and 77-2701.04, Revised Statutes
5 Cumulative Supplement, 2024, are repealed.
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