Neb. Rev. Stat. §§ 48-818 and 81-1383 requires the Department of Revenue to publish the sum of the net state sales and use tax, individual income tax, and corporate income tax receipts to assist the Commission of Industrial Relations in resolving public sector labor disputes. The sum of the net state sales and use tax, individual income tax, and corporate income tax receipts are adjusted for rate and base changes due to changes in state law. For additional information regarding the calculation, please contact the Commission of Industrial Relations.