2012 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
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.
- 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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