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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
A BILL FOR AN ACT relating to revenue and taxation; to amend sections1
77-2701 and 77-2701.04, Revised Statutes Cumulative Supplement,2
2024; to define terms; to provide for a retail delivery fee; to3
harmonize provisions; to provide an operative date; and to repeal4
the original sections. 5
Be it enacted by the people of the State of Nebraska,6
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Section 1. Section 77-2701, Revised Statutes Cumulative Supplement,1
2024, is amended to read: 2
77-2701 Sections 77-2701 to 77-27,135.01, 77-27,222, 77-27,235,3
77-27,236, and 77-27,238 to 77-27,242 and section 3 of this act shall be4
known and may be cited as the Nebraska Revenue Act of 1967.5
Sec. 2. Section 77-2701.04, Revised Statutes Cumulative Supplement,6
2024, is amended to read: 7
77-2701.04 For purposes of sections 77-2701.04 to 77-2713 and8
77-27,239 and section 3 of this act, unless the context otherwise9
requires, the definitions found in sections 77-2701.05 to 77-2701.5610
shall be used. 11
Sec. 3. (1) For purposes of this section: 12
(a) Motor vehicle means (i) any self-propelled vehicle that is13
designed primarily for travel on public roads and that is generally and14
commonly used to transport persons and property over public roads or (ii)15
a low-speed electric vehicle. Motor vehicle does not include personal16
delivery devices, electric bicycles, electric scooters, low-power17
scooters, wheelchairs, or vehicles moved solely by human power;18
(b) Personal delivery device means an autonomously operated robot19
that: 20
(i) Is designed and manufactured for the purpose of transporting21
tangible personal property primarily on sidewalks, crosswalks, and other22
public rights-of-way that are typically used by pedestrians;23
(ii) Weighs no more than five hundred fifty pounds, excluding any24
tangible personal property being transported; and 25
(iii) Is operated at speeds of less than ten miles per hour when on26
sidewalks, crosswalks, and other public rights-of-way that are typically27
used by pedestrians; 28
(c) Retail delivery means a retail sale of tangible personal29
property for delivery by a motor vehicle to the purchaser at a location30
in this state that includes at least one item of tangible personal31
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property that is subject to the sales and use tax. Each such retail sale1
is a single retail delivery regardless of the number of shipments2
necessary to deliver the tangible personal property purchased;3
(d) Tangible personal property means corporeal personal property.4
Tangible personal property includes all goods, wares, merchandise,5
products and commodities, and all tangible or corporeal things and6
substances that are dealt in and capable of being possessed and7
exchanged. Tangible personal property does not include newspapers or8
preprinted newspaper supplements that become attached to or inserted in9
and distributed with such newspapers; and 10
(e) Wholesale sale means a sale to retail merchants, jobbers,11
dealers, or wholesalers for resale. Wholesale sale does not include sales12
to users or consumers not for resale. 13
(2) A fee of twenty-seven cents is hereby imposed on every retail14
delivery of tangible personal property. 15
(3) The fee imposed by this section shall not apply to:16
(a) Retail delivery of tangible personal property that is exempt17
from sales and use taxes; 18
(b) Retail delivery by any entity that is exempt from sales and use19
taxes; 20
(c) Retail delivery by a new business during the year such business21
was formed; 22
(d) Retail delivery by a business during any year when the business23
had less than five hundred thousand dollars in retail sales for the24
previous year; and 25
(e) Delivery of tangible personal property that is a wholesale sale.26
(4) The fee shall be paid by the purchaser or seller, collected by27
the seller, and remitted to and enforced by the Department of Revenue.28
(5) All fees remitted to the Department of Revenue under this29
section shall be remitted to the State Treasurer for credit to the30
Property Tax Credit Cash Fund. 31
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(6) The Department of Revenue may adopt and promulgate rules and1
regulations to carry out this section. 2
Sec. 4. This act becomes operative on January 1, 2027.3
Sec. 5. Original sections 77-2701 and 77-2701.04, Revised Statutes4
Cumulative Supplement, 2024, are repealed. 5
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