Nebraska: Market-based sourcing begins in 2014

April 2012


On April 10, Nebraska Governor Dave Heineman (R) approved L.B. 872, which provides that sales other than sales of tangible personal property will be sourced to Nebraska if the sales are derived from a buyer within the state. This market-based sourcing approach is set to take effect for all taxable years beginning or deemed to begin on or after January 1, 2014. [L.B. 872, enacted 4/10/12]

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Peter Michalowski
National SALT Practice Leader
Tel: +1 (646) 471 5259

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