Neb. Rev. Stat. § 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; (4) Commencing on the start of the first calendar quarter after July 20, 2002, and until July 1, 2023, the rate of the sales tax levied pursuant to section 77-2703 shall be five and one-half percent; (5) Commencing July 1, 2023, and until July 1, 2024, the rate of the sales tax levied pursuant to section 77-2703 shall be five and one-half percent, except that such rate shall be two and three-quarters percent on transactions occurring within a good life district as defined in section 77-4403 ; (6) Commencing July 1, 2024, and until October 1, 2025, the rate of the sales tax levied pursuant to section 77-2703 shall be five and one-half percent, except that such rate shall be two and three-quarters percent on transactions that occur within that portion of a good life district established pursuant to the Good Life Transformational Projects Act which is located within the corporate limits of a city or village; and (7) Commencing October 1, 2025, the rate of the sales tax levied pursuant to section 77-2703 shall be five and one-half percent