*Red font in the legislation and regulation indicates changes from previous reporting

Issue: Sales tax exemption for swimming pools eliminated 
Affects:  Swimming pool service companies
Send comments to:  Jennifer Hatfield,
Bill Summary: This bill increases the sales tax rate and eliminates certain sales and use tax exemptions.  Included in the services eliminated from the sales tax exemption is swimming pool cleaning and maintenance services.  Regarding the sales tax increase, as of January 1, 2020 the sales tax will be increased to 6 percent.  For the pool industry this means customers will  now have to pay a sales tax on their pool maintenance or cleaning services. 
APSP members in Nebraska are encouraged to send comments to the GR team in relation to the language of this bill. 
Status: A hearing was held February 14, 2019.  APSP will report when more information is released.  
Current version:   https://nebraskalegislature.gov/FloorDocs/106/PDF/Intro/LB314.pdf