Scope
Section 43 of Nebraska Legislative Bill 901 (2026) outright repeals sections 77-2701.54, 77-2704.57, 77-2704.60, 77-2704.61 and 77-2704.62, Reissue Revised Statutes of Nebraska; the Revenue Committee statement identifies 77-2704.62 as the sales and use tax exemption for data centers and 77-2701.54 as the definition of data center. Section 39 makes section 43 operative on 1 July 2026.
- Geographic scope
- Nebraska
- Jurisdiction
- State
- Authority type
- Legislature
- Issuing authority
- Nebraska Legislature
Dates
- Adopted
- 7 April 2026
- Effective
- 1 July 2026
- Scheduled expiration
- See completion condition
- Ended
- Not recorded as ended
- Completion condition
- A repeal has no end date.
- Source document
- The source page states no document date
- Last checked
- 23 September 2026 (earlier than tracker date 5 October 2026; not an automatic status change)
Summary
Nebraska Legislative Bill 901, approved by the Governor on 7 April 2026, outright repealed several sales tax provisions, including section 77-2704.62, the sales and use tax exemption for data centers, and section 77-2701.54, the data center definition. The act took effect on approval under its emergency clause, and the repeal in section 43 became operative on 1 July 2026.
What this does not establish
- LB 901 took effect on approval (7 April 2026) under its emergency clause; the stored effective day is the 1 July 2026 operative date of section 43.
- LB 901 section 14 also amends section 77-202; the Revenue Committee statement says a corresponding change strikes the data center personal property tax exemption, operative 1 January 2027. That change is not part of this record.
- The identification of 77-2704.62 and 77-2701.54 comes from the Revenue Committee statement and the enacting 2012 act; LB 901's own text lists only section numbers.
- Only the repeal and operative-date provisions of LB 901 are described; the act's other revenue changes are not.
Unresolved questions
None recorded.
Relationships
Supersession means a later instrument replaces the earlier legal effect. Repeal links identify the repeal instrument and the measure it ends. A later implementation or related letter is not treated as a replacement unless the record says so.
- Targets for repeal Former sales tax exemption for data center property used outside Nebraska (Repealed)
- Related, not a replacement Former sales tax exemption for data center property used outside Nebraska (Repealed)
Sources
https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB901.pdf
- Nebraska Revised Statute 77-2704.62 (official statute page) Shows 'Repealed. Laws 2026, LB901, § 43' with operative date July 1, 2026
- Revenue Committee statement on LB 901 Identifies the repealed sections by subject