# Nebraska LB169: Eliminate certain sales and use tax exemptions and impose sales and use tax on certain services

Nebraska LB169, Eliminate certain sales and use tax exemptions and impose sales and use tax on certain services, is a 109th Legislature 1st and 2nd Sessions legislature bill sponsored by Tom Brandt; status failed, last action 2026-04-17 (Indefinitely postponed) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/NE-LB169-109
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Nebraska LB169
- State: Nebraska
- Session: 109th Legislature 1st and 2nd Sessions
- Title: Eliminate certain sales and use tax exemptions and impose sales and use tax on certain services
- Status: failed
- Chamber: legislature
- Introduced: 2025-01-13
- Last action: 2026-04-17, Indefinitely postponed
- Sponsor: Tom Brandt
- Cosponsors: 0
- Subjects: Revenue Committee
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Tom Brandt, Senate

## Actions (14)

- 2026-04-17: Indefinitely postponed (legislature)
- 2026-01-07: Title printed. Carryover bill (legislature)
- 2025-04-30: Raybould AM1231 to AM965 filed (legislature)
- 2025-04-11: Revenue AM965 filed (legislature)
- 2025-04-11: Placed on General File with AM965 (legislature)
- 2025-03-31: Murman name added (legislature)
- 2025-03-20: Cavanaugh, M. MO119 Indefinitely postpone pursuant to Rule 6, Sec. 3(f) filed (legislature)
- 2025-03-20: Cavanaugh, M. MO118 Recommit to the Revenue Committee filed (legislature)
- 2025-03-20: Cavanaugh, M. MO117 Bracket until May 30, 2025 filed (legislature)
- 2025-03-14: Murman priority bill (legislature)
- 2025-03-11: Brandt AM589 filed (legislature)
- 2025-03-05: Notice of hearing for March 13, 2025 (legislature)
- 2025-01-15: Referred to Revenue Committee (legislature)
- 2025-01-13: Date of introduction (legislature)

## Bill text

- Introduced, 2025-01-13: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB169.pdf)

## Related bills

- LB468: Change provisions relating to inheritance taxes, change certain fee and tax provisions, and eliminate a sales tax exemption relating to data centers (failed)
- LB13: Require the Department of Health and Human Services to file a state plan amendment relating to child care (failed)
- LB677: Change provisions of the Nebraska Medical Cannabis Regulation Act and provide for regulation of medical cannabis (failed)
- LB646: Provide an exemption from brand inspections and change fees under the Livestock Brand Act (failed)
- LB170: Eliminate the sales tax exemptions for candy and soft drinks (failed)
- LB714: Change provisions relating to motor vehicle taxes and fees (failed)

## Sources
- [Introduced (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB169.pdf)

## Related
- [LB468: Change provisions relating to inheritance taxes, change certain fee and tax pro…](https://policyrisk.com/state-bill/NE-LB468-109)
- [LB13: Require the Department of Health and Human Services to file a state plan amendm…](https://policyrisk.com/state-bill/NE-LB13-109)
- [LB677: Change provisions of the Nebraska Medical Cannabis Regulation Act and provide f…](https://policyrisk.com/state-bill/NE-LB677-109)
- [LB646: Provide an exemption from brand inspections and change fees under the Livestock…](https://policyrisk.com/state-bill/NE-LB646-109)
- [LB170: Eliminate the sales tax exemptions for candy and soft drinks](https://policyrisk.com/state-bill/NE-LB170-109)
- [LB714: Change provisions relating to motor vehicle taxes and fees](https://policyrisk.com/state-bill/NE-LB714-109)
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Source: PRIA, https://policyrisk.com/state-bill/NE-LB169-109 (as of 2026-10-17).