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NEBRASKA – Energy Star Tax Holiday


Issue: LB 325 – TAX HOLIDAY


Affects: Those who manufacturer, sell and purchase Energy Star products


Send comments to:  Jennifer Hatfield, jhatfield@apsp.org


Bill Summary:  This measure states that sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of an energy star qualified product with a sales price of one thousand five hundred dollars or less which is purchased for noncommercial home or personal use. The exemption provided in this section shall apply only to sales occurring during the period of time commencing at 12:01 a.m. on the first Friday in October and concluding at 12:00 midnight on the first Sunday after the first Friday in October.


This measure defines "energy star qualified products" as any dishwasher, clothes washer, clothes dryer, air conditioner, furnace, water heater, ceiling fan, fluorescent light bulb, dehumidifier, refrigerator, door, or window that  meets the energy efficiency guidelines set by the United States Environmental Protection Agency and the United States Department of Energy and is authorized to carry the energy star label.  The bill does not specifically include pool pumps, APSP is working to amend the bill to incorporate this Energy Star product.


Status:  Referred to Revenue Committee. Hearing Scheduled February 3.


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