Nebraska Code § 77-2701.02

Sales tax; rate.
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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.

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