---
type: "Bill"
title: "Change sales and use tax provisions relating to out-of-state retailers and multivendor marketplace platforms"
description: "Change sales and use tax provisions relating to out-of-state retailers and multivendor marketplace platforms"
jurisdiction: "us/states/ne"
legislature: "Nebraska Legislature"
session: "106"
identifier: "LB 284"
citation: "Nebraska LB 284 (106)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["McCollister"]
version_count: 3
action_count: 22
vote_count: 5
first_action: "2019-01-15"
last_action: "2019-03-21"
source: "openstates"
source_identifier: "ocd-bill/bd0793ea-2a99-45ad-bbee-16084abfa6fc"
source_url: "https://nebraskalegislature.gov/bills/search_by_date.php?SessionDay=2019"
source_hash: "cc26c0c91039fd322e5c4f1efeb2474f1ff53c703ba8a292b0bdcd24102d17df"
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 284 (106) — Change sales and use tax provisions relating to out-of-state retailers and multivendor marketplace platforms

## 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/LB284.pdf)
2. **Final Reading** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/106/PDF/Final/LB284.pdf)
3. **Slip Law** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/106/PDF/Slip/LB284.pdf)

## Votes

- Advanced to Enrollment and Review Initial — **44–0** (pass) · legislature
- Linehan AM540 adopted — **44–0** (fail) · legislature
- Linehan AM643 adopted — **40–0** (fail) · legislature
- Passed on Final Reading with Emergency Clause 43-0-6 — **43–0** (pass) · legislature
- Revenue AM392 adopted — **43–0** (fail) · legislature

## Sponsors

- McCollister — primary (person)

## Timeline

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

- **2019-03-21** Approved by Governor on March 21, 2019 `executive-signature`
- **2019-03-18** Presented to Governor on March 15, 2019 `executive-receipt`
- **2019-03-15** President/Speaker signed `passage`
- **2019-03-15** Passed on Final Reading with Emergency Clause 43-0-6 `passage`
- **2019-03-15** Dispensing of reading at large approved
- **2019-03-12** Placed on Final Reading `reading-3`
- **2019-03-07** Advanced to Enrollment and Review for Engrossment
- **2019-03-07** Linehan AM643 adopted
- **2019-03-07** Linehan AM643 filed `filing`
- **2019-03-07** Enrollment and Review ER44 adopted
- **2019-03-06** Enrollment and Review ER44 filed `filing`
- **2019-03-06** Placed on Select File with ER44 `filing`
- **2019-03-04** Advanced to Enrollment and Review Initial
- **2019-03-04** Linehan AM540 adopted
- **2019-03-04** Linehan AM540 filed `filing`
- **2019-03-04** Revenue AM392 adopted
- **2019-02-26** McCollister priority bill
- **2019-02-22** Revenue AM392 filed `filing`
- **2019-02-22** Placed on General File with AM392 `filing`
- **2019-01-24** Notice of hearing for January 31, 2019
- **2019-01-17** Referred to Revenue Committee `referral-committee`
- **2019-01-15** 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/bd0793ea-2a99-45ad-bbee-16084abfa6fc`. Confidence: reported (aggregated from official Nebraska legislature records).