LB 849·NE·both
Provide a sales and use tax exemption for over-the-counter drugs
FailedFiled Jan 8, 2026
Sponsor: Cavanaugh, J.
Latest Action
Indefinitely postponed
Apr 17, 2026
Summary
The bill would remove state sales and use taxes on the purchase of over‑the‑counter (OTC) drugs. It also clarifies tax exemptions for insulin, certain medical equipment, and other health‑related items. The change would take effect on October 1, 2026, but the measure was indefinitely postponed.
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