---
type: "Bill"
title: "Change provisions relating to sales and use tax collection fees and authorize use of certain fees for revenue enforcement"
description: "Change provisions relating to sales and use tax collection fees and authorize use of certain fees for revenue enforcement"
jurisdiction: "us/states/ne"
legislature: "Nebraska Legislature"
session: "106"
identifier: "LB 237"
citation: "Nebraska LB 237 (106)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Crawford"]
version_count: 3
action_count: 27
vote_count: 6
first_action: "2019-01-14"
last_action: "2019-05-08"
source: "openstates"
source_identifier: "ocd-bill/7409c335-04da-43e8-b14e-120de9c8f2ce"
source_url: "https://nebraskalegislature.gov/bills/search_by_date.php?SessionDay=2019"
source_hash: "2e2220d59bb347062c41cea75191e29a4a261a43085ee48f15308a65b220449b"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ne"]
---

# Nebraska LB 237 (106) — Change provisions relating to sales and use tax collection fees and authorize use of certain fees for revenue enforcement

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](https://nebraskalegislature.gov/FloorDocs/106/PDF/Intro/LB237.pdf)
2. **Final Reading** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/106/PDF/Final/LB237.pdf)
3. **Slip Law** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/106/PDF/Slip/LB237.pdf)

## Votes

- Albrecht FA47 lost — **21–6** (fail) · legislature
- Crawford AM1476 adopted — **34–0** (fail) · legislature
- Crawford AM1319 adopted — **33–2** (fail) · legislature
- Passed on Final Reading 44-4-1 — **44–4** (pass) · legislature
- Advanced to Enrollment and Review Initial — **29–6** (pass) · legislature
- Revenue AM676 adopted — **36–0** (fail) · legislature

## Sponsors

- Crawford — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2019-05-08** Approved by Governor on May 08, 2019 `executive-signature`
- **2019-05-02** Presented to Governor on May 02, 2019 `executive-receipt`
- **2019-05-02** President/Speaker signed `passage`
- **2019-05-02** Passed on Final Reading 44-4-1 `passage`
- **2019-05-02** Dispensing of reading at large approved
- **2019-04-30** Placed on Final Reading `reading-3`
- **2019-04-25** Advanced to Enrollment and Review for Engrossment
- **2019-04-25** Crawford AM1476 adopted
- **2019-04-25** Enrollment and Review ER88 adopted
- **2019-04-24** Crawford AM1476 filed `filing`
- **2019-04-17** Enrollment and Review ER88 filed `filing`
- **2019-04-17** Placed on Select File with ER88 `filing`
- **2019-04-16** Advanced to Enrollment and Review Initial
- **2019-04-16** Albrecht FA47 lost
- **2019-04-16** Albrecht FA47 pending
- **2019-04-16** Albrecht FA47 filed `filing`
- **2019-04-16** Crawford AM1319 adopted
- **2019-04-16** Crawford AM943 withdrawn
- **2019-04-16** Revenue AM676 adopted
- **2019-04-15** Crawford AM1319 filed `filing`
- **2019-03-25** Crawford AM943 filed `filing`
- **2019-03-20** Speaker priority bill
- **2019-03-15** Revenue AM676 filed `filing`
- **2019-03-15** Placed on General File with AM676 `filing`
- **2019-02-13** Notice of hearing for February 22, 2019
- **2019-01-16** Referred to Revenue Committee `referral-committee`
- **2019-01-14** Date of introduction `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/7409c335-04da-43e8-b14e-120de9c8f2ce`. Confidence: reported (aggregated from official Nebraska legislature records).