Provide for a retail delivery fee under the Nebraska Revenue Act of 1967
LB1252 would amend the Nebraska Revenue Act of 1967 to create a new 27-cent retail delivery fee on each retail delivery of tangible personal property in Nebraska. The bill defines key terms such as motor vehicle, personal delivery device, retail delivery, tangible personal property, and wholesale sale, and it specifies that a retail delivery is a retail sale delivered by motor vehicle to a Nebraska location and containing at least one taxable item. The fee is imposed on each qualifying delivery, regardless of how many shipments are needed to complete it.
The bill excludes several categories from the fee, including deliveries of items exempt from sales and use tax, deliveries by entities exempt from sales and use tax, deliveries by new businesses during their formation year, deliveries by businesses with less than $500,000 in retail sales in the prior year, and wholesale sales. The fee would be collected by the seller or paid by the purchaser, remitted to the Department of Revenue, and credited to the Property Tax Credit Cash Fund. The Department of Revenue would be authorized to adopt rules and regulations to implement the fee, and the bill would take effect on January 1, 2027. It also repeals the original sections being amended.
The bill’s impact would be to add a new state-level charge tied to retail deliveries and to create a dedicated revenue stream for the Property Tax Credit Cash Fund. In practical terms, it would affect retailers, delivery sellers, and purchasers of delivered goods, while leaving exempt transactions and smaller or newly formed businesses outside the fee’s reach. It would also require administrative implementation by the Department of Revenue and likely affect sales-tax collection and delivery logistics compliance.
Because no committee transcript or vote record is provided, there is little direct evidence of legislative sentiment or debate. Based on the bill’s structure, the measure appears designed as a revenue-raising and property-tax-relief mechanism rather than a regulatory restriction. The main likely point of contention is whether the retail delivery fee is an appropriate way to fund property tax credits and whether it places an added burden on consumers, retailers, and delivery-based commerce. The exemptions for small and new businesses suggest an effort to limit the burden on smaller market participants.
LB1252 would amend the Nebraska Revenue Act of 1967 to impose a 27-cent retail delivery fee on qualifying deliveries of tangible personal property, with the proceeds directed to the Property Tax Credit Cash Fund. It would add statutory definitions for retail delivery-related terms, establish exemptions for certain transactions and businesses, authorize Department of Revenue rulemaking, and repeal the original sections being amended. The bill would affect retailers, delivery sellers, purchasers, and the Department of Revenue, while excluding exempt sales, wholesale transactions, and certain small or newly formed businesses.
No committee transcript or vote history is provided, so there is no recorded debate or roll-call evidence to gauge legislative sentiment. On its face, the bill appears to reflect a policy preference for using a delivery-based fee to support property tax relief. The inclusion of multiple exemptions suggests an attempt to moderate the burden and make the proposal more politically and economically palatable.
The likely points of contention are the fairness and economic effect of imposing a new fee on retail deliveries, especially for consumers and businesses that rely on delivery services. Opponents would likely argue that it adds a cost to everyday purchases and could burden e-commerce and logistics, while supporters would likely emphasize the dedicated funding for the Property Tax Credit Cash Fund. The bill’s exemptions for small businesses, new businesses, exempt sales, and wholesale sales indicate that lawmakers anticipated concerns about overbroad application and compliance burdens.