Daily Tax Report ®

Nebraska Bill Would Put Sales Tax on Digital Advertising

Jan. 15, 2020, 10:23 PM

Nebraska state Sen. Justin Wayne (D) has introduced a bill that would extend the state’s sales tax base to digital advertisements.

  • The measure, L.B. 989, defines a digital ad as “an advertising message delivered over the Internet that markets or promotes a particular good, service, or political candidate or message.”
  • While some state tax administrators and auditors have claimed authority to tax digital advertising under their existing tax guidance, Nebraska would be unique among the states by injecting such authorities into its tax code, said Charles Capouet, an associate at Eversheds Sutherland LLP in Washington D.C.
  • Wayne,...
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