Education Commons^™

G84-734 State Income Taxes In Nebraska (Revised March 1992), A.L. (Roy) Frederick

University of Nebraska-Lincoln Extension: Historical Materials

This is one of a series of NebGuides on financing state and local government. This publication describes how income taxes support state government functions.

State government in Nebraska has levied a tax on income since 1968. This tax applies to income earned by individuals, fiduciaries (trusts and estates) and corporations.

Prior to 1987, Nebraska's income tax for individuals and fiduciaries was based on a percentage of federal income tax liability.

G84-733 General Sales And Use Taxes In Nebraska (Revised March 1992), A.L.(Roy) Frederick

University of Nebraska-Lincoln Extension: Historical Materials

This is one of a series of NebGuides on financing state and local government. This publication describes how sales taxes support state and municipal government functions.

A sales or use tax is a tax on consumption. It is paid by adding it to the price of purchased products.

Sales and use taxes in Nebraska (and most other states) have several dimensions.

G84-732 Property Taxes In Nebraska (Revised September 1992), A.L. (Roy) Frederick

University of Nebraska-Lincoln Extension: Historical Materials

This is one of a series of NebGuides on financing state and local government. This publication describes how property taxes support local government functions.

The property tax is the primary source of revenue for more than 3,000 units of local government in Nebraska, including school districts, counties and municipalities. In 1991, statewide property tax levies totalled $1.257 billion, a sum that approximated the combined revenues from state income and sales taxes.