Provide a sales and use tax exemption for electricity, natural gas, propane, and sewer utilities

Summary

The bill removes Nebraska's sales and use tax on the purchase, lease, rental, storage, or consumption of electricity, natural gas, propane, and sewer services when used in a primary residence. It also extends similar tax exemptions to certain agricultural, manufacturing, and hospital energy purchases. The goal is to lower utility costs for households and qualifying businesses.

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