{"data":{"id":"us-ne/neb.-rev.-stat.-77-2701.02","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-2701.02","heading":"Sales tax; rate.","body":"Pursuant to section 77-2715.01:\n(1) Until July 1, 1998, the rate of the sales tax levied pursuant to section 77-2703 shall be five percent;\n(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;\n(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;\n(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;\n(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;\n(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\n(7) Commencing October 1, 2025, the rate of the sales tax levied pursuant to section 77-2703 shall be five and one-half percent.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-2701.02","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"b053b3e14cf8caad029d7a3f0f1c06ad62eb616adfbd469be2d15c0d461ff473","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-2701.01","next":"us-ne/neb.-rev.-stat.-77-2701.03"},"notice":"GroundRules: Original legal text. Not legal advice."}