---
type: "Bill"
title: "Change sales tax provisions relating to gross receipts"
description: "Change sales tax provisions relating to gross receipts"
jurisdiction: "us/states/ne"
legislature: "Nebraska Legislature"
session: "106"
identifier: "LB 923"
citation: "Nebraska LB 923 (106)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Lindstrom"]
version_count: 3
action_count: 17
vote_count: 4
first_action: "2020-01-10"
last_action: "2020-08-18"
source: "openstates"
source_identifier: "ocd-bill/eeba6d27-7d3c-4705-92d2-8ec63172042d"
source_url: "https://nebraskalegislature.gov/bills/search_by_date.php?SessionDay=2020"
source_hash: "eb194ff82a474bb098937f5c9831a9275ee34697176b306e46c54cd75313c88b"
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 923 (106) — Change sales tax provisions relating to gross receipts

## 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/LB923.pdf)
2. **Final Reading** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/106/PDF/Final/LB923.pdf)
3. **Slip Law** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/106/PDF/Slip/LB923.pdf)

## Votes

- Passed on Final Reading with Emergency Clause 48-0-1 — **48–0** (pass) · legislature
- Advanced to Enrollment and Review Initial — **41–0** (pass) · legislature
- Lindstrom AM3150 adopted — **43–0** (fail) · legislature
- Wayne AM3210 lost — **2–38** (fail) · legislature

## Sponsors

- Lindstrom — primary (person)

## Timeline

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

- **2020-08-18** Approved by Governor on August 15, 2020 `executive-signature`
- **2020-08-12** Presented to Governor on August 11, 2020 `executive-receipt`
- **2020-08-11** President/Speaker signed `passage`
- **2020-08-11** Passed on Final Reading with Emergency Clause 48-0-1 `passage`
- **2020-07-29** Placed on Final Reading `reading-3`
- **2020-07-28** Advanced to Enrollment and Review for Engrossment
- **2020-07-28** Wayne AM3210 lost
- **2020-07-28** Wayne AM3210 filed `filing`
- **2020-07-27** Placed on Select File `filing`
- **2020-07-22** Advanced to Enrollment and Review Initial
- **2020-07-22** Lindstrom AM3150 adopted
- **2020-07-22** Lindstrom AM3150 filed `filing`
- **2020-02-25** Speaker priority bill
- **2020-02-04** Placed on General File `filing`
- **2020-01-23** Notice of hearing for January 30, 2020
- **2020-01-13** Referred to Revenue Committee `referral-committee`
- **2020-01-10** 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/eeba6d27-7d3c-4705-92d2-8ec63172042d`. Confidence: reported (aggregated from official Nebraska legislature records).