State of Nebraska
Tax Expenditure Report 2000

Prepared by
Nebraska Department of Revenue
Research Division,
Assisted by Special Services Division, Motor Fuels Division,
Charitable Gaming Division, Legal Division, and the Revenue Operations Division
Mary Jane Egr, State Tax Commissioner
October 13, 2000
With the cooperation of
the Nebraska Secretary of State,
the Nebraska Liquor Control Commission,
the Nebraska Department of Insurance,
the Nebraska Department of Motor Vehicles, and
the Nebraska Department of Property Assessment and Taxation.

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Table of Contents

Sales and Use Tax, Nebraska and Local Option
Property Assessment and Taxation and Homestead Exemptions
Individual, Fiduciary, and Corporation Income Tax, and Financial Institution
Tax
Railroads, Public Service Entities, Car Lines, and Air Carrier Flight
Equipment Property Tax
Alcoholic Beverages Tax and Fees
Bingo, Lottery, Raffle, and Lottery by Pickle Card Tax
Cigarette Tax
Corporation Occupation Tax
Documentary Stamp Tax
Estate Tax and Generation-Skipping Transfer Tax
Inheritance Tax
Insurance Premium Tax
Local Occupation and License Tax
Lodging Tax, Nebraska and County
Motor Vehicle Fuels, Aircraft Fuels, Diesel Fuel, and Compressed Fuel Tax
Motor Vehicle Registration and Licensing Fees
Oil and Gas Severance Tax
Parimutuel Wagering Tax
Fertilizer Fee
Public Power and Irrigation Districts' Gross Revenue Tax
Waste Reduction and Recycling Fees
Petroleum Release Remedial Action Fee
Employment and Investment Growth Act, Employment Expansion and Investment
Incentive Act (Including the Enterprise Zone Act) and the Quality Jobs Act
Summary