Nebraska Municipal Boundary Changes
- Sales Tax Rate Changes
- Sep 5, 2013 | Gail Cole
Sales and use tax rate changes in Nebraska must take effect at the start of a quarter: January 1, April 1, July 1, or October 1. The same is true for boundary changes, which is fitting since boundary changes often impact rates.
No changes to boundaries can be done on the fly, either. Changes take effect "the first day of the next calendar quarter that is after the latest of:
- 120 days following the department's receipt of a certified copy of the ordinance identifying the change, a certified map of the city clearly showing areas annexed or de-annexed, a list of all retailers in the annexed or de-annexed area (with location and mailing address), and information indicating the number of residents in the annexed or de-annexed area."
- 60 days after the department gives notice to retailers; or
- The effective date of the ordinance.
That said, the Nebraska Department of Revenue has announced a number of upcoming boundary changes.
The following municipalities have a boundary change that affects sales and use tax rates, effective October 1, 2013:
- Grand Island,
- Lincoln, and
The following municipalities have a boundary change that affects sales and use tax rates, effective January 1, 2014:
- Schuyler, and
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