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Nebraska Municipal Boundary Changes

  • Sep 5, 2013 | Gail Cole

 Nebraska to have numerous boundary changes, October 2013 and January 2014.

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:

  • Bellevue,
  • Grand Island,
  • Hastings,
  • Kearney,
  • Lincoln, and
  • Wahoo.

The following municipalities have a boundary change that affects sales and use tax rates, effective January 1, 2014:

  • Beatrice,
  • Bellevue,
  • Hastings,
  • Juniata,
  • Kearney,
  • LaVista,
  • Lexington,
  • Lincoln,
  • Norfolk,
  • Plattsmouth,
  • Schuyler, and
  • Sterling.

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.