Provide an excise tax on delivery sales

This bill proposes a new 2% excise tax on sellers who make delivery sales of personal property to customers within Nebraska. It defines delivery sales to include transactions conducted via mail, the internet, telephone, or other electronic methods, while exempting items already free from sales tax and goods picked up in person at a retail location. The tax must be paid monthly to the Department of Revenue, which will enforce the rule and deposit the collected funds into the state's General Fund. Although the legislation includes an operative date of July 1, 2025, it was indefinitely postponed in August 2024 and has not yet become law.