In 2023, Nebraska Governor Pillen approved the Good Life Transformational Project Act (LB 727), which allowed local jurisdictions to apply to become a “good life district” (GLD). If approved by the Department of Economic Development, any transactions occurring in such districts would be subject to a reduced sales tax rate of 2.75%. During communications with the Department of Revenue, it was further clarified that businesses within the GLD all must apply the reduced rate in addition to any applicable local rates. Sales made from out of the GLD and shipped into the GLD are subject to the reduced rate as well. However, sales made within the GLD but shipped to a location not within a GLD will apply the standard sales tax rate.
There are 2 GLDs located in Omaha and Gretna, which will apply the reduced rate effective April 1, 2024. More details regarding these districts may be found here.
