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The Nebraska Department of Revenue is an agency of the Nebraska state government responsible for the administration of state revenue and tax programs. The Nebraska Constitution prohibits use of a property tax, thus most revenue is collected from a state sales tax, use taxes, and a state income tax. [1] The department also oversees the Nebraska ...
The state government has three branches: the executive, the legislative, and the judicial. Through a system of separation of powers, or "checks and balances," each of these branches has some authority to act on its own, and also some authority to regulate the other two branches, so that all three branches can limit and balance the others ...
County government in Nebraska is organized in one of two models: Township counties: the county is subdivided into organized townships and governed by a 7-member board of supervisors . This is the form used by 27 counties.
Nebraska has a state sales and use tax of 5.5%. In addition to the state tax, some Nebraska cities assess a city sales and use tax, in 0.5% increments, up to a maximum of 1.5%. Dakota County levies an additional 0.5% county sales tax. [73] Food and ingredients that are generally for home preparation and consumption are not taxable. [74]
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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 was first adopted in 1875, most notably to include the creation of a unicameral legislature.
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