Nebraska Enacts Marketplace Legislation

Kaitlyn Smethurst
March 21, 2019

On March 21, 2019, Governor Ricketts of Nebraska signed LB284 into law, enacting requirements for marketplace sellers to collect and remit sales and use tax in Nebraska. Under this legislation, sellers will be considered “doing business in Nebraska” when they have 200 or more transactions or sell more than $100,000 in products into Nebraska via the internet or a marketplace.  Further, for sales facilitated through a marketplace platform, the same threshold of $100,000 or 200 transactions would apply. Once a seller or marketplace hits either of these new thresholds, they will be required to register and collect for sales tax purposes in Nebraska.

For sellers who make sales into Nebraska using a multi-vendor marketplace platform, they will be relieved of their obligation to register and collect sales tax, for transactions that occur through a marketplace. Sellers who fall into this category are still required to report all sales made on their Nebraska sales tax return, however, they may claim a credit for any sales taxes collected and remitted by the marketplace platform.

The language of this new law can be seen here, and the history of the bill through the Nebraska legislature can be found here.

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Kaitlyn Smethurst

Katie Smethurst is a Regulatory Counsel at Sovos. Within Sovos’ Regulatory Analysis function, Katie focuses on global sales tax and VAT issues, supporting both the tax determination and reporting engines. Katie received her B.A. in International Relations and Spanish from Roger Williams University and her J.D. from Suffolk University Law School. She is a member of the Massachusetts and New Hampshire Bars.
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