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Nebraska Department of Revenue
Report of the Results of the
Tax Amnesty Program

April 1, 2005


In accordance with LB 1017 passed by the 2004 Legislature, we herewith submit the report required by this legislation. The filing and reporting requirements outlined in the Bill were followed as required.

1. The amount of revenue obtained as a result of the tax amnesty program broken down by tax program is as follows:

Business Consumer’s Local Use Tax

$90,075.65

Business Consumer’s Use Sales Tax

419,016.07

Corporation Franchise Tax

1,264,526.00

Corporation Small Business

35,439.00

Fiduciary Income Tax

6,610.00

Litter Tax

245.89

Local Sales Tax

908,574.42

Lodging State Tax

263.76

Lodging Tax County

581.77

Motor Fuel (Gas & Diesel)

13,991.70

Partnership

14,763.42

Sales Tax

4,293,829.27

Waste Reduction and Recycling Fee

4,375.00

Withholding

24,265.81

Estate Tax

308,579.30

Individual Consumer’s Local Use Tax

959.16

Individual Consumer’s Use Sales Tax

7,423.25

Individual Income Tax

1,188,269.26

Motor Vehicle Local Sales Tax

752.48

Motor Vehicle Sales Tax

4,522.33

Total

$8,587,063.54

2. The amount of revenue obtained from instate taxpayers and from out-of-state taxpayers is as follows:

Nebraska taxpayers

$5,758,380.02

Surrounding states taxpayers

200,916.81

All other out-of-state taxpayers

2,627,766.71

Total

$8,587,063.54

3. The amount of revenue obtained from individual taxpayers and from business enterprises is as follows:

Individual taxpayers

$1,510,505.78

Business enterprises

7,076,557.76

Total

$8,587,063.54

In accordance with the Bill, five hundred thousand dollars has been deposited in the Department of Revenue Enforcement Fund, five hundred thousand dollars has been deposited in the Department of Revenue Enforcement Technology Fund, and the excess has been deposited in the General Fund.


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