State of Nebraska
Tax Expenditure Report 2002

Prepared by
Nebraska Department of Revenue
Research Services,

with the assistance of
Special Services, Motor Fuels,
Legal Services, the Charitable Gaming Division

and 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.

Mary Jane Egr, State Tax Commissioner
October 15, 2002

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Table of Contents

Introduction
Section A
Sales and Use Tax, Nebraska and Local Option
Section B
Property Assessment and Taxation and Homestead Exemptions
Section C
Individual, Fiduciary, and Corporation Income Tax, and Financial Institution Tax
Section D
Railroads, Public Service Entities, Car Lines, and Air Carrier Flight Equipment Property Tax
Section E
Alcoholic Beverages Tax and Fees
Section F
Bingo, Lottery, Raffle, and Lottery by Pickle Card Tax
Section G
Cigarette Tax
Section H
Corporation Occupation Tax
Section I
Documentary Stamp Tax
Section J
Estate Tax and Generation-Skipping Transfer Tax
Section K
Inheritance Tax
Section L
Insurance Premium Tax
Section M
Local Occupation and License Tax
Section N
Lodging Tax, Nebraska and County
Section O
Motor Vehicle Fuels, Aircraft Fuels, Diesel Fuel, and Compressed Fuel Tax
Section P
Motor Vehicle Registration and Licensing Fees
Section Q
Oil and Gas Severance Tax
Section R
Parimutuel Wagering Tax
Section S
Public Power and Irrigation Districts' Gross Revenue Tax
Section T
Waste Reduction and Recycling Fees
Section U
Petroleum Release Remedial Action Fee
Section V
Employment and Investment Growth Act, Employment Expansion and Investment Incentive Act (Including the Enterprise Zone Act), Quality Jobs Act, Rural Economic Opportunities Act, and Invest Nebraska Act
Section W
Summary

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