Other than inheritance taxes, this Backgrounder includes only state miscellaneous taxes and not taxes administered by and used to fund local entities. In addition, two fees – the Petroleum Release Remedial Action Fee and the Motor Vehicle Registration Fee – are included because of their close relationship with another miscellaneous tax, but all other fees are excluded from the report. Finally, miscellaneous taxes with insignificant amounts of revenue are excluded.

Thank you to the staff in the Legislative Fiscal Office, the Revenue Committee, the Department of Insurance, the Department of Motor Vehicles, the Department of Revenue, and the Nebraska Association of County Officials for assistance with this Backgrounder.

The Legislative Research Office conducts public policy and legal research for senators and staff. If you have any questions or would like additional information on miscellaneous taxes, please contact us at (402) 471-2221 or visit us in Room 1201.

Charitable Gaming

The Charitable Gaming Division

The Charitable Gaming Division (division) of the Department of Revenue administers the Nebraska Bingo Act, the Nebraska County and City Lottery Act, the Nebraska Lottery and Raffle Act, the Nebraska Small Lottery and Raffle Act, and the Nebraska Pickle Card Lottery Act (the acts).² Taxes and fees collected on these activities are allocated as follows: $100,000 is transferred to the Compulsive Gamblers Assistance Fund, 40 percent to the division for costs of enforcing the acts, and 60 percent to the General Fund. Prior to 1986, when the division was created, all revenue from taxes and fees went to the General Fund. All tax revenue from keno, according to the Nebraska County and City Lottery Act, was credited to the General Fund until 1989.

In fiscal year 2021, the Charitable Gaming Division issued 8,020 licenses and collected $7,132,929 in tax revenue on $352,692,832 wagered on charitable gaming in the state.³

Nebraska Bingo Act

Nonprofit organizations, volunteer fire companies, and volunteer first-aid, rescue, ambulance, or emergency squads are eligible to be licensed to conduct bingo under the Nebraska Bingo Act. An organization can hold either a Class I license if its annual gross receipts are below $100,000, or a Class II license if its annual gross receipts equal, or exceed $100,000. In fiscal year 2021, 47 organizations held Class I licenses, and eight organizations held Class II licenses.

An unlicensed nonprofit organization can also apply for a special event bingo permit, subject to certain limitations. In fiscal year 2021, 24 special event bingo permits were issued.

Class I and Class II licensees must pay a tax of three percent of gross bingo receipts. Organizations with a special event bingo permit pay a fee of $15 but are not subject to the gross receipts tax. In fiscal year 2021, a total of $2,632,528 was wagered, and bingo tax receipts equaled $78,976; $23,789 from Class I licensees and $55,187 from Class II licensees.

A tax on bingo has been in place since 1959. Originally, the tax was a local tax, imposed by municipalities or counties, at a rate of 10 percent. For bingo authorized by the county, one-half of proceeds were remitted to the state, and one-half were retained by the county. For a period, the tax rate for bingo conducted by municipalities was reduced to five percent while counties’ remained at ten percent. Over time, the rate was reduced for both types of political subdivisions to four percent and then two percent, until the taxes were eliminated in 1999.

The state tax on bingo was enacted in 1969, eliminated in 1978, and reinstated in 1983. The state tax rate was five percent from 1969 to 1978, six percent from 1983 until 1997, and has been at its current rate of three percent since 1997.

Nebraska County and City Lottery Act (Keno)

Counties, cities, and villages are authorized to conduct lotteries pursuant to the Nebraska County and City Lottery Act.⁴ A county, city, or village can choose to hold either a traditional ticket drawing lottery or keno, which is a game where players choose from a pool of 80 numbers and prizes are awarded based on players matching numbers drawn.

Counties, cities, and villages must first present the issue to the voters for approval, and once approved, obtain a license. Lottery operators (entities that operate the lottery on behalf of the county, city, or village); sales outlet locations (businesses where the lottery takes place); and lottery workers (persons who administer the lottery), must also be licensed. The county, city, or village pays a tax of two percent of the total proceeds from the lottery or keno gaming.

Counties, cities, and villages have been authorized to conduct lotteries for community betterment purposes, subject to voter approval, since 1977. The tax on lottery proceeds was instituted in 1983, and the rate has remained unchanged.

Nebraska Lottery and Raffle Act and the Nebraska Small Lottery and Raffle Act

Nonprofit organizations, volunteer fire companies, and volunteer first-aid, rescue, ambulance, or emergency squads are eligible to conduct lotteries or raffles under the Nebraska Lottery and Raffle Act.⁵ Licenses are only required for lotteries over $1,000 or raffles above $5,000.

Proceeds for licensed lotteries and raffles are subject to a tax of two percent of gross receipts. In fiscal year 2021,

$4,608,747 was wagered in lotteries and $3,377,464 was wagered in raffles. The total tax revenue was $159,724 from 414 organizations licensed to conduct lotteries or raffles.

The tax on lotteries and raffles for nonprofit organizations has been in place since 1986 and the rate has remained unchanged.

Nonprofit organizations can conduct a lottery with proceeds less than $1,000 once a month or multiple raffles with combined proceeds of less than $5,000 in a month without a license, according to the Nebraska Small Lottery and Raffle Act.⁶ Small lotteries and raffles conducted without a license are not subject to tax.

Pari-Mutuel Wagering

Pari-mutuel wagering is permitted on live horse racing and intrastate and interstate simulcast races.⁸ Wagering can only be conducted at licensed racetrack enclosures; there are currently six in Nebraska. To be licensed, a racetrack enclosure must hold at least one day of live racing annually. According to the Nebraska Racing Commission, in 2021, Grand Island held 31 days of racing; Columbus, 15 days; Lincoln, 12 days; Omaha, 2 days; Hastings, 1 day; and South Sioux City, 1 day. As a result of the passage of LB876, in 2022, licensed racetracks in existence as of April 20, 2022, must hold at least five days of live racing, consisting of at least fifty horse races, annually beginning January 1, 2026, through December 31, 2030; and beginning January 1, 2031, hold at least fifteen live racing days and one hundred twenty live horse races annually.

The tax on pari-mutuel wagering is staggered: the first $10 million gross amount wagered is not taxed; the gross amount wagered from $10 million to $73 million is taxed at a rate of two and one-half percent, and any gross amount wagered over $73 million is taxed at four percent. The tax revenue is credited to the General Fund. In 2021, tax revenue from pari-mutuel wagering in Nebraska totaled $89,580.

Nebraska law allows a credit against the tax equal to two percent of the first $70 million of the gross amount wagered at each race meeting for capital improvements and maintenance within the licensed racetrack enclosure. The credit is two and one half percent of the first $70 million of the gross amount wagered for any race held at the location of the Nebraska State Fair, currently Grand Island. The 2018 Nebraska Department of Revenue Tax Expenditure Report calculates the value of this credit to be $696,037.

As originally enacted in 1959, the tax on pari-mutuel wagering was equal to two percent of any amount wagered over $1 million. The tax rate and amounts wagered that are subject to tax have been amended many times since then. The Legislature last set the rates in 1993. The credit for capital improvements and maintenance was added in 1987, the same year that the Legislature authorized simulcast racing.

In 2009, the Legislature authorized the Nebraska State Fair to move from Lincoln to Grand Island. In that legislation, the provisions regarding pari-mutuel wagering were amended to the current system. Previously, there was no tax on wagering at the State Fairgrounds, and a credit of two percent was available for any wagering above $10 million for maintenance on the fairgrounds.

In 2022, in response to the passage of petition initiatives 429, 430, and 431, which legalized casino gambling on the grounds of Nebraska licensed horse racetracks, the Nebraska Legislature enacted LB876. As LB876 pertains to pari-mutuel wagering, the bill creates an additional tax on pari-mutuel racing corporations or associations licensed to hold horse races by requiring the payment to the Nebraska Racing & Gaming Commission: (i) 0.0064 percent of the gross sums wagered by the parimutuel method from April 20, 2022, to June 30, 2023; (ii) beginning July 1, 2023, through June 30, 2024, the tax increases to one percent of the gross sum wagered by the parimutuel method at the licensed racetrack enclosure during the previous calendar year; and (iii) beginning July 1, 2024, and each year thereafter, the tax increases again to the sum of two percent of the gross sum wagered by the parimutuel method at the licensed racetrack enclosure during the previous calendar year.

The amounts generated from the new pari-mutuel tax implemented under LB876 will be reported in the next revision of this publication.

Mechanical Amusement Devices

Nebraska imposes an occupation tax on all mechanical amusement devices.⁹ Mechanical amusement devices are machines used for games, amusements, or contests that accept money for play, and they include devices such as pinball machines; shuffleboard tables; coin-operated pool tables; bowling games; radio-ray rifle games; baseball, football, racing, and boxing games; game and draw lotteries; and coin-operated musical devices.

Operators and distributors of mechanical amusement devices must be licensed. Operators must remit the occupation tax by January 1 of each year for each device operated all year. The tax rate is $35 for each device put in operation on or after January 1, and $20 for each device put in operation after July 1 of each year. Proof of tax payment is evidenced by a sticker on each device. Revenue from the mechanical amusement devices tax is credited to the General Fund. In 2021, $307,090 was collected.

The tax was first enacted in 1969. Initially, the tax was due July 1 of each year, and the rate was $10 per device in operation on or after July 1 and $5 for each active device after January 1. The tax rate was increased to $15 and $7.50, respectively, in 1977, and to $25 and $15, respectively, in 1982. The timing of the payments and the increase to the current rates were implemented in 1997.

Documentary Stamp Tax

The documentary stamp tax is a tax imposed on the transfer of real estate. Technically, the tax is imposed on a grantor of a deed to real property upon a transfer of an interest or legal title to the property.¹⁴

The tax rate is $2.25 per $1,000 of value in the property. The value of the property means the amount paid for the property, including any liens, and in the case of a gift or transfer with nominal consideration, value means market value.

All deeds are taxable unless subject to a specific exemption. Exempt deeds include:

Inheritance Tax

Inheritance tax is a property transfer tax imposed on property that passes by will or intestate law from a decedent to the decedent’s heirs.¹⁵ The tax also applies to non-resident decedents who own property subject to tax in Nebraska. Nebraska is one of six states with an inheritance tax.

Property subject to inheritance tax includes all property owned by the decedent at the time of death, property owned jointly with another person, certain property transferred to another person within three years before the decedent’s death, and benefits from assets such as life insurance policies. Property is valued at its current market value for purposes of determining the amount of the tax.

Property exempt from inheritance tax includes donations to charitable organizations and state or federal government entities. The homestead allowance, exempt household property, and family maintenance allowance are also exempt.

If a payment is made erroneously, a refund is allowed. The taxpayer must make an application to the county court within two years of payment seeking the refund.

The inheritance tax in Nebraska dates back to 1901. At that time, the basic structure of the tax was similar to its current structure; however, rates were substantially lower and the decedent’s spouse was subject to the tax. The statutes have been amended many times, but most of the changes occurred before the 1970s. The last significant change to the inheritance tax was in 2007 when the rates and exemption amounts were amended to their current levels.

Lodging Tax

Nebraska authorizes two lodging taxes: a state lodging tax and a county lodging tax.¹⁷ The lodging taxes are in addition to any sales tax imposed on hotel occupancy.

The state lodging tax rate is one percent of the gross receipts from the total charges for hotel occupancy at any hotel in the state. Tax revenue is credited to the state Visitors Promotion Cash Fund. The Nebraska Tourism Commission uses these funds to promote, encourage, and attract visitors to the state and erect and replace highway tourism markers, enhance facilities, and provide marketing assistance grants to communities and organizations.

The county lodging tax rate can be up to four percent of the gross receipts: two percent can be directed to a County Visitors Promotion Fund, and two percent can be directed to a County Visitors Improvement Fund. The County Visitors Promotion Fund is generally used to promote, encourage, and attract visitors to the county, while the County Visitors Improvement Fund is used to improve attractions and facilities, make grants to organizations, or if no improvements are necessary, to promote and encourage visitors to come to the county. Three percent of the tax collected for the County Visitors Promotion Fund is retained by the state Department of Revenue for administrative costs and deposited in the General Fund.

Entities that are exempt from paying sales and use tax are also exempt from paying lodging tax. Exempt entities include the federal government, state government, political subdivisions of the state, the Nebraska State Fair Board, the Nebraska Investment Finance Authority, licensees of the Nebraska Racing & Gaming Commission, and certain nonprofit entities such as religious organizations, hospitals, and other types of care facilities, and schools and postsecondary institutions.

The state and county lodging taxes were enacted in 1980, each at a rate of two percent. In 1989, the authority to create a County Visitors Improvement Fund was added for counties with a population of more than 300,000 people, and in those counties, the authority to increase county lodging tax by an additional two percent was also included. In 2003, all counties were authorized to create a County Visitors Improvement Fund, and the county lodging tax was increased to four percent.

Franchise Tax

The franchise tax is imposed on all deposits at financial institutions in the state.¹⁸ Financial institutions include banks, credit unions, savings and loan institutions, and subsidiaries. Deposits include all money placed in the custody of the financial institution for withdrawal by a customer, including money available for withdrawal at a fixed future date, but do not include money in the custody of a trust department.

The tax rate is calculated by multiplying twelve and three-tenths and the limitation factor (forty-eight and eight-tenths percent of the maximum corporate income tax, currently 7.81 percent), and converting the amount into cents.

For example, 12.3 x (48.8 x 7.81) = 47 cents.

Insurance Premium Tax

Insurance premium tax is collected on all policies written in the state by insurance companies, except policies written by fraternal benefit societies are not subject to tax.²⁰ The tax is applicable to all insurance premiums paid for risks located in Nebraska and premiums paid on the lives of Nebraska residents, whether or not the insurance was written in the state, and premiums received by Nebraska companies written on nonresidents.²¹ Premiums on annuities and pensions, profit-sharing, and individually sponsored retirement plans are exempt from the tax.

Generally, the premium tax rate is one percent of written premiums, except the rate is:

1. One-half of one percent on all sickness and accident insurance premiums;

2. One-fourth of one percent for premiums by captive insurers. Captive insurers are companies owned by another entity, whose sole purpose is to insure the risks of the parent entity and affiliates;

3. Three-fourths of one percent on all premiums and assessment for fire insurance business done by foreign companies; and

4. Three-eighths of one percent on all premiums and assessment for fire insurance business done by Nebraska companies.

The Department of Insurance administers the tax. Tax payments are due on March 1 of each year. If the net tax liability for the previous year exceeds $4,000, quarterly prepayments are due on April 15, June 15, and September 15. The tax paid on those dates equals 25 percent of either the total tax paid for the preceding year or 80 percent of the tax due for the current year.

Most insurance premium tax revenue is allocated: (1) 40 percent to the General Fund; (2) 10 percent to the Mutual Finance Assistance Fund; and (3) 50 percent to the Insurance Tax Fund. Money in the Insurance Tax Fund is further allocated: (a) 10 percent to counties, distributed based on population; (b) 30 percent to the Municipal Equalization Fund; and (c) 60 percent to school districts through the state aid formula pursuant to the Tax Equity and Educational Opportunities Support Act.

The tax collected on premiums for health insurance is credited to the Comprehensive Health Insurance Pool (CHIP) Distributive Fund. Tax revenue for workers’ compensation insurance is credited to the Workers’ Compensation Tax Fund. Fire insurance tax is credited to the General Fund.

In 2021, $113,728,590 was collected in insurance premium tax:

• $104,434,262 in insurance premium tax;

• $5,513,498 in fire insurance premium tax; and

• $3,780,830 in workers’ compensation taxes.

The insurance premium tax was originally enacted in 1951. At that time, foreign companies paid a rate of two percent of gross premiums, and the rate for Nebraska companies was four-tenths of one percent.

Significant changes were made in 1986: (1) the distinction between foreign and Nebraska companies was eliminated; (2) the rate was set generally at one percent; (3) separate rates were added for accident and sickness insurance at one-half of one percent and property and casualty insurance at six-tenths of one percent, the latter of which increased a tenth of a percent each year and reached a maximum of one percent in 1988; (4) the allocation was changed in the Insurance Tax Fund to reduce the share to counties, add municipalities and schools to the formula, and eliminate the share to the General Fund; and (5) the overall allocation of revenue was changed to provide half to the Insurance Tax Fund and a half to the General Fund.

The lower rate for captive insurers was added in 2007, and the provision directing taxes on health insurance premiums to the CHIP Distributive Fund was added in 2001. A variety of credits against the insurance premium tax have been added as a result of legislative action: the Community Development Assistance Act in 1984; the New Markets Job Growth Investment Act in 2012; the Nebraska Job Creation and Mainstreet Revitalization Act in 2014; and the Affordable Housing Tax Credit in 2016.

Originally enacted in 1925 at a rate of three-eighths of one percent of all premiums and assessments, the tax on fire insurance is the state’s oldest insurance premium tax. The rate increased to one-half of one percent in 1949, and in 1953, the distinction between foreign and Nebraska companies was instituted with rates of one-half of one percent and one-fourth of one percent, respectively. The rates were increased to their current levels in 1979.

Corporation Occupation Tax

Domestic and foreign corporations are required to pay a corporation occupation tax, due March 1 of every even numbered year with their reports to the Secretary of State.²² Domestic corporations are incorporated under the laws of Nebraska, and foreign corporations are incorporated under the laws of another state but are authorized to do business in Nebraska. Banking, insurance, and building and loan association corporations are exempt from the corporation occupation tax.

Table 5 shows the tax rate for each domestic corporation. The rate is based on the amount of the corporation’s “paid-up capital stock,” which is defined as “the sum of the par value of all shares of capital stock of the corporation issued and outstanding.”

The tax rate for each foreign corporation is double the rate for domestic corporations, but there is a cap of $30,000. The tax rate based on the capital stock of the foreign corporation is shown in Table 6.

Corporation occupation taxes are credited to the General Fund. In the fiscal year 2020-2021, $11,326,178 was collected in corporation occupation tax.

First enacted in 1913, the corporation occupation tax prescribed a similar tax schedule based on capital stock. The exemption for banking, insurance, and building and loan association corporations was in the original legislation in 1913. The tax rates have increased over time, and a refund procedure was added in 1984. The tax was due annually until a biennial schedule was adopted in 2003.

In addition to the tax, corporations, domestic and foreign limited liability companies, domestic and foreign partnerships, and limited cooperative associations also pay a biennial filing fee. Filing fees range from $25 for nonprofit entities to $110 for partnerships, which is a change from the previous $10 fee for nonprofits and $200 for partnerships, as a result of the passage of LB910 (2020). The filing fee for corporations varies based on the value of the authorized stock. These fees are partially credited to the Corporation Cash Fund and the remainder goes to the General Fund.²³

Uranium Severance Tax

There is also a severance tax on uranium mining in the state.²⁵ The uranium severance tax was enacted in 1983 and has not been amended.

The tax rate is two percent of the value of any uranium mined. However, the first $5 million in uranium mined each year is exempt from tax. Tax revenue is credited to the General Fund. Due to the limited number of tax filers, the Uranium Severance Tax amount collected in 2021 was masked to protect the identity of the tax filers, as per Neb. Rev. Stat. 77-2711 and Title 316, Chapter 1, Reg. 1-075 of the Nebraska Department of Revenue.

Oil and Gas Conservation Tax

In addition to the severance tax, a conservation tax on the value of oil and natural gas is collected.²⁶ The tax revenue is remitted to the Oil and Gas Conservation Fund for use by the Nebraska Oil and Gas Conservation Commission (commission). The tax rate is capped by state law at 15 mills per dollar of the value of oil and gas severed, but the rate itself is set by the commission. (One mill = one-tenth of one cent.) Currently, the rate is 12 mills, up from three mills as of March 1, 2016. The conservation tax collected in 2021 was $1,132,811.

The conservation tax was enacted in 1959 with a maximum tax rate of two mills per dollar. The maximum rate the commission can use was increased to four mills in 1980, to five mills in 1995, and its current rate of 15 mills in 1997.

Aircraft, Motor Vehicle, and Related Taxes

There are various taxes and fees on motor vehicles, related to fuel and license plates. Aircraft fuels, like fuels used in motor vehicles, are also taxed.

Aircraft Fuels Tax

All aviation gasoline and jet fuels sold in the state are taxed. The tax rate is five cents per gallon on aviation gasoline and three cents per gallon on jet fuel.

The tax revenue is credited to the Aircraft Fuel Tax Fund, and after any refunds are made, the balance is credited to the Department of Aeronautics Cash Fund. Fuel tax revenue in 2021 was $1,164,135.

The aircraft fuel tax was enacted in 1945 at a rate of five cents per gallon. The distinction between aviation gasoline, taxed at five cents, and jet fuel, taxed at three cents, was implemented in 1985. The rates have remained unchanged since that time.

Motor Vehicle Fuel Tax

A tax on motor fuels, including gasoline, diesel fuel, compressed fuel like propane, and compressed natural gas, is assessed in Nebraska. The motor fuel tax rate as of January 1, 2022, is 24.8 cents per gallon. In addition to the state motor fuel tax, a federal tax of 18.4 cents per gallon of gasoline, and 24.4 cents per gallon of diesel fuel is imposed on fuel sold in the state.

The state motor fuel tax is made up of three components:²⁸

• A wholesale portion of eight and one-half cents, which equals five percent of the average wholesale fuel price sold over six months. Sixty-six percent of the wholesale portion is directed to the Highway Cash Fund for use by the Department of Roads (department) and 34 percent is directed to the Highway Allocation Fund for use by counties and municipalities;

• A variable portion is adjusted every six months, currently of zero-cents, which is directed to the Highway Cash Fund for use by the department;

• A fixed portion of 16 and three-tenths cents, nine and one-half cents of which is directed to the Highway Cash Fund for use by the department and six and eight-tenths cents of which is directed to the Highway Allocation Fund for use by counties and municipalities.

Certain fuel sales are exempt from the motor fuel tax. For motor vehicle fuel, these include exports with sales or use in a different state, sales to the federal government or its agencies and federal corporations owned by the federal government, sales to a metropolitan transit authority, and natural gasoline purchased by ethanol producers for use as a denaturant.

For diesel fuel, exemptions include exports with sales or use in a different state, sales to the federal government or its agencies and federal corporations owned by the federal government, sales to a metropolitan transit authority, and sales of 50 gallons or less for use in a temperature control unit (reefer) or power-take-off unit. Sales on Native American reservations to Native Americans are also exempt but are subject to tribal tax according to agreements between the state and the tribes residing on reservations in Nebraska.

Motor Vehicle Registration Tax

For many years, the tax on motor vehicles due at registration was comparable to other personal property taxes: assessed value was based upon the average price of a vehicle of a particular make, model, and year, and the property tax levy for the taxing subdivision was applied to determine the amount of tax due.³²

In 1997, the Legislature passed LB271 to change the method of determining motor vehicle registration tax based upon a set formula. The formula is based on the type of vehicle, the initial value of the vehicle, and a schedule of declining fractions based on the age of the vehicle.³³

Table 8 shows the schedule of fractions, Table 9 shows the base tax for vehicles other than cars and motorcycles, and Table 10 shows the base tax for cars and motorcycles, which varies depending on the initial value of the vehicle. The base tax is multiplied by the fraction to determine the tax due.

For example, a 2023 Ford Escape with a manufacturer’s suggested retail price (MSRP) of $27,185 would have a base tax of $420, which would be multiplied by a fraction of 1.00. The tax due would be $420. A 2019 Honda Accord LX with an MSRP of $24,640 when new would have a base tax of $380, which would be multiplied by a fraction of 0.7. The tax due would be $266.

In 2021, $315,284,242 was collected in motor vehicle registration taxes. The Nebraska Constitution directs motor vehicle tax proceeds to the county and the cities, villages, and school districts in the county in which the taxes are paid. The county is authorized to retain one percent of the fees for administrative costs. For taxes collected within a city, taxes are distributed: (1) 22 percent to the county; (2) 60 percent to the school district; and (3) 18 percent to the city. For taxes collected outside a city, taxes are distributed: (1) 40 percent to the county; and (2) 60 percent to the school district.

Motor Vehicle Registration Fee

The motor vehicle registration fees are also computed on a base fee and a declining fraction. Tables 11 and 12 show the fractions applied and the base fee used for different types of vehicles to determine the fee due.

For the 2023 Ford Escape with an MSRP of $27,185 and the 2019 Honda Accord LX with an MSRP of $24,640 in the previous examples, the fee due for each of these vehicles would be $20 because the value when new would fall between $20,000 and $39,999 and both vehicles are less than five years old.

The county is authorized to retain five percent of the fees for administrative costs. The remaining fee revenue is credited to the Motor Vehicle Fee Fund and is then redistributed evenly to counties and cities.

Additional Resources

• Nebraska Department of Insurance, Summary of Insurance Business

  • • https://doi.nebraska.gov/sites/doi.nebraska.gov/files/doc/2021%20Summary%20FINAL%20for%20website.pdf

• Nebraska Department of Motor Vehicles, Driver and Vehicle Records

  • • http://www.dmv.nebraska.gov/dvr

• Nebraska Department of Revenue, Charitable Gaming Division Annual Report

  • • https://revenue.nebraska.gov/sites/revenue.nebraska.gov/files/doc/gaming/annual_reports/2021GamingAnnualReport.pdf

• Nebraska Department of Revenue, Miscellaneous Tax Data

  • • http://www.revenue.nebraska.gov/research/misc_tax_data.html

• Nebraska Department of Revenue, Motor Fuels Division

  • • http://www.revenue.nebraska.gov/fuels/index.html

• Nebraska Department of Revenue, Revenue Sources

  • • https://revenue.nebraska.gov/sites/revenue.nebraska.gov/files/doc/research/Revenue_Sources_2021.pdf

• Nebraska Department of Revenue, Tax Expenditure Reports

  • • http://www.revenue.nebraska.gov/research/tax_exp_reports.html

• Nebraska Liquor Control Commission

  • • https://lcc.nebraska.gov/

• Nebraska Racing & Gaming Commission

  • • http://racingcommission.nebraska.gov/

• Nebraska Secretary of State, Business Services

  • • http://www.sos.ne.gov/business/corp_serv/index.html

Endnotes

1. Neb. Const. Art. III, sec. 24.

2. Neb. Rev. Stat. sec. 9-1,101.

3. 2021 Charitable Gaming Annual Report, Nebraska Department of Revenue, https://revenue.nebraska.gov/sites/revenue.nebraska.gov/files/doc/gaming/annual_reports/2021GamingAnnualReport.pdf

4. Neb. Rev. Stat. secs. 9-601 to 9-653.

5. Neb. Rev. Stat. secs. 9-401 to 9-437.

6. Neb. Rev. Stat. secs. 9-501 to 9-513.

7. Neb. Rev. Stat. secs. 9-301 to 9-356.

8. Neb. Rev. Stat. secs. 2-1201 to 2-1247.

9. Neb. Rev. Stat. secs. 77-3001 to 77-3011.

10. Neb. Rev. Stat. secs. 77-2601 to 77-2622.

11. State Cigarette Excise Tax Rates & Rankings, Campaign for Tobacco-Free Kids, December 31, 2021, retrieved from https://www.tobaccofreekids.org/research/factsheets/pdf/0097.pdf

12. Neb. Rev. Stat. secs. 77-4001 to 77-4025.

13. Neb. Rev. Stat. secs. 53-160 to 53-165.

14. Neb. Rev. Stat. secs. 76-901 to 76-908.

15. Neb. Rev. Stat. secs. 77-2001 to 77-2040.

16. Nebraska Association of County Officials, Inheritance Tax collected by County, FY 2011-12 thru FY 2020-21

17. Neb. Rev. Stat. secs. 81-3701 to 81-3730.

18. Neb. Rev. Stat. secs. 77-3801 to 77-3807.

19. Each partner, shareholder, member, or beneficiary of a partnership, subchapter S corporation, limited liability company, or estate or trust is allowed a nonrefundable credit against individual income tax for the share of franchise tax paid by a financial institution. Neb. Rev. Stat. sec. 77-2715.07.

20. Neb. Rev. Stat. secs. 44-150; 48-1,113; 77-907 – 77-918; 81-523.

21. Insurers paying tax on premiums and assessments are allowed a credit against corporate income tax. Neb. Rev. Stat. sec. 77-2734.03.

22. Neb. Rev. Stat. secs. 21-301 to 21-330.

23. Neb. Rev. Stat. secs. 21-192; 21-205; 21-1905; 21-2924; 33-101; 67-293; 67-462.

24. Neb. Rev. Stat. secs. 57-700 to 57-719.

25. Neb. Rev. Stat. secs. 57-1201 to 57-1214.

26. Neb. Rev. Stat. sec. 57-919.

27. Neb. Rev. Stat. secs. 3-148 to 3-152.

28. Neb. Rev. Stat. secs. 66-489.02; 66-4,105; 66-4,140; 66-4,144; 66-4,145.

29. Neb. Rev. Stat. secs. 66-489; 66-495; 66-741.

30. Neb. Rev. Stat. sec. 66-1521.

31. State Motor Fuel Tax Rates, Federation of Tax Administrators, January 1, 2022, retrieved from http://www.taxadmin.org/assets/docs/Research/Rates/mf.pdf.

32. The Nebraska Constitution Article VIII, Section I, allows motor vehicles to be taxed by a different method than other personal property, so while the system may have been comparable to the way other personal property was taxed, motor vehicles were in a different class and assessed differently.

33. Neb. Rev. Stat. sec. 60-3,184 – 60-3,190.