State Codes and Statutes

State Codes and Statutes

Statutes > Nebraska > Chapter77 > 77-2701_02

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. SourceLaws 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.