The Nebraska Department of Revenue is an

agency Agency may refer to: Organizations * Institution, governmental or others ** Advertising agency or marketing agency, a service business dedicated to creating, planning and handling advertising for its clients ** Employment agency, a business that ...

of the

Nebraska Nebraska () is a state in the Midwestern region of the United States. It is bordered by South Dakota to the north; Iowa to the east and Missouri to the southeast, both across the Missouri River; Kansas to the south; Colorado to the southwe ...

state government A state government is the government that controls a subdivision of a country in a federal form of government, which shares political power with the federal or national government. A state government may have some level of political autonomy, or ...

responsible for the administration of state revenue and tax programs. The

Nebraska Constitution The Nebraska Constitution is the basic governing document of the U.S. state of Nebraska. All acts of the Nebraska Legislature, the governor, and each governmental agency are subordinate to it. The constitution has been amended 228 times since it ...

prohibits use of a

property tax A property tax or millage rate is an ad valorem tax on the value of a property.In the OECD classification scheme, tax on property includes "taxes on immovable property or net wealth, taxes on the change of ownership of property through inheri ...

, thus most revenue is collected from a state

sales tax A sales tax is a tax paid to a governing body for the sales of certain goods and services. Usually laws allow the seller to collect funds for the tax from the consumer at the point of purchase. When a tax on goods or services is paid to a govern ...

use tax A use tax is a type of tax levied in the United States by numerous state governments. It is essentially the same as a sales tax but is applied not where a product or service was sold but where a merchant bought a product or service and then conve ...

es, and a state

income tax An income tax is a tax imposed on individuals or entities (taxpayers) in respect of the income or profits earned by them (commonly called taxable income). Income tax generally is computed as the product of a tax rate times the taxable income. Tax ...

. The department also oversees the

Nebraska Lottery The Nebraska Lottery is run by the government of Nebraska. It was established by the state legislature in 1993. It is a member of the Multi-State Lottery Association (MUSL). Its games include Mega Millions, Powerball, 2by2, Nebraska Pick 5, Pick 3, ...

and "Charitable Gaming". The department headquarters are located at the State Office Building in

Lincoln, Nebraska Lincoln is the capital city of the U.S. state of Nebraska and the county seat of Lancaster County. The city covers with a population of 292,657 in 2021. It is the second-most populous city in Nebraska and the 73rd-largest in the United Sta ...

. The current tax commissioner of Nebraska is James R. Kamm. The tax commissioner of Nebraska is also the director of the Nebraska Department of Revenue.

Tax commissioners

The office of state tax commissioner was established by an amendment to the

Constitution of Nebraska The Nebraska Constitution is the basic governing document of the U.S. state of Nebraska. All acts of the Nebraska Legislature, the governor, and each governmental agency are subordinate to it. The constitution has been amended 228 times since it ...

in 1920. The state tax commissioner is appointed by the

Governor of Nebraska The governor of Nebraska is the head of government of the U.S. state of Nebraska as provided by the fourth article of the Constitution of Nebraska. The officeholder is elected to a four-year term, with elections held two years after presidential e ...

, with the consent of the

Nebraska Legislature The Nebraska Legislature (also called the Unicameral) is the legislature of the U.S. state of Nebraska. The Legislature meets at the Nebraska State Capitol in Lincoln. With 49 members, known as "senators", the Nebraska Legislature is the small ...

References

External links

Official website

Nebraska e-file

Nebraska Lottery
{{authority control

Revenue In accounting, revenue is the total amount of income generated by the sale of goods and services related to the primary operations of the business. Commercial revenue may also be referred to as sales or as turnover. Some companies receive reven ...

Tax commissioners

See also

References

External links