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What is the Nebraska Economic Nexus?

Prior to the South Dakota v. Wayfair, Inc. decision, Nebraska could not require remote sellers to collect sales tax on sales made to customers in the state. However, there is now a Nebraska economic nexus following the Wayfair decision. The Nebraska Department of Revenue explains that this does not create a new tax, but just clarifies which businesses must collect sales tax. We have outlined the key points below.

Source: SOVOS

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