Vol. XLII, Issue 4: Jan. 28-Feb. 1, 2019
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UNICAMERAL UPDATE News published daily at Update.Legislature.ne.gov Vol. 42, Issue 4 / Jan. 28 - Feb. 1, 2019 Civics exam for middle and Sales tax high schoolers proposed requirements for remote sellers considered he Revenue Committee heard testimony on three bills Jan. 31 T that would require out-of-state internet retailers to collect and remit state sales tax on purchases made by Nebraska residents. The U.S. Supreme Court ruled last June in South Dakota v. Wayfair that a state may require online retailers with- out a physical presence in the state to collect and remit state sales tax. In a July statement, the state De- partment of Revenue said remote Sen. Julie Slama said LB399 would ensure that Nebraska schools emphasize the teaching of sellers engaged in business in Ne- U.S. history and government. braska must, before Jan. 1, 2019, begin he Education Committee and assesses foundational knowledge collecting and remitting tax on sales heard testimony Jan. 29 on a in civics, history, economics, financial made to customers in Nebraska. The T bill intended to ensure civic literacy and geography.” department said it would administer competence among Nebraska stu- Additionally, the committee would the sales tax collection consistent with dents. ensure that the district administers the the court’s ruling, which upheld South Under current law, school boards 100-question civics portion of the U.S. Dakota’s exception for small retailers are required to appoint three members Citizenship and Immigration Services with sales of $100,000 or less or 200 or to a committee on Americanism, naturalization exam to students no fewer annual transactions in the state. which approves textbooks used in later than eighth grade and again no LB18, introduced by Albion Sen. the teaching of American history and later than 11th grade. A student’s in- Tom Briese, LB284, sponsored by government. dividual score would be given to the Omaha Sen. John McCollister, and LB399, introduced by Peru Sen. student’s parents or guardians. LB291, sponsored by Elkhorn Sen. Julie Slama, would change the name LB399 also would add to the list Lou Ann Linehan, would require of the committee to the committee on of days on which schools are required online retailers exceeding either of American civics. The new committee to conduct patriotic exercises, such as those thresholds to collect and remit would be required to hold at least two Dr. Martin Luther King, Jr.’s birthday state sales tax. public meetings annually and ensure and Native American Day. LB18 also would require the depart- that the district’s social studies curricu- The bill would eliminate the cur- ment to determine the amount of sales lum is accessible to the public. rent criminal penalty for violating the tax collected and remitted by remote It also would ensure that the dis- Americanism statute’s provisions. sellers each year, and it would direct trict’s curriculum aligns with state Slama said some school districts that amount to the state’s property tax social studies standards and “teaches either do not adhere to the 1949 credit cash fund. (continued page 2) (continued page 3) INSIDE: Meet Sen. Arch • Healthy soils task force proposed • Committee hearing schedule January 28 - February 1, 2019 Civics exam for middle and high schoolers proposed (continued from front page) Americanism statute or do not em- John Worthing, an Elm Creek ment usurps the powers traditionally phasize teaching American history, Public Schools board member, also reserved to establish local curriculum government and civics. Although she testified in support. He said the and classroom instruction materials graduated from high school not long state requires testing and tracking of and methods for student learning and ago, Slama said, she does not remem- student scores in science, math and engagement.” ber much of what she learned in math, reading but not social studies, which Angelie Salahou-Philips of Omaha science and English. Civic education he said is treated as the “proverbial also testified in opposition. Although is different, she said. stepchild.” teaching civic engagement is crucial, “I have used that knowledge every Worthing said the civics portion of she said, LB399 is intended to indoc- day since high school in everything the naturalization exam, while limited, trinate students with a “sugar-coated, from reading the newspaper to voting is a good starting point for assessing whitewashed” version of American in elections,” Slama said. “While not basic knowledge of American govern- history. all students will strive to be an elected ment and history. Providing students’ “Systematically and routinely in- official, we should be giving them the scores to their parents would create stilling into our youth that the U.S. basic knowledge and opportunity to some accountability, he added. is superior in government structure be informed citizens.” Testifying in opposition to the and systems is not civics, nor is it John Ross of Bancroft testified in bill was Brian Halstead of the state patriotism,” Salahou-Philips said. “It’s support of the bill, saying it would Department of Education. He read a nationalism and ethnocentrism, and it provide schools with guidelines for letter from Commissioner of Educa- doesn’t belong in our schools.” teaching and assessing basic civic tion Matthew Blomstedt in which The committee took no immediate knowledge. Ross said he is concerned Blomstedt wrote that the state Board action on the bill. g that students are not learning enough of Education objects only to the bill’s about the U.S. Constitution, the Bill requirement that districts administer of Rights and what the Founding Fa- the civics exam. thers did to win independence. “The naturalization examination “Our forefathers gave us the foun- is not an appropriate measure of civic dation,” he said. “We all know what readiness and should not be included happens when a foundation of a build- in LB399,” Blomstedt wrote. “The ing fails—it collapses.” requirement of the additional assess- UNICAMERAL UPDATE The Unicameral Update is a free, weekly newsletter published during the legislative session. It is produced by the Clerk of the Legislature’s Office through the Unicameral Information Office. For print subscriptions, call 402-471-2788 or email [email protected]. Visit us online at Update.Legislature.ne.gov, twitter.com/UnicamUpdate and facebook.com/UnicameralUpdate. Clerk of the Legislature: Patrick J. O’Donnell Editor: Kate Heltzel; Writers: Kyle Harpster, Ami Johnson, Mike Malloy; Photographer: Bess Ghormley Printed copies of bills, resolutions and the Legislative Journal are available at the State Capitol room 1023, or by calling 402-471-2709 or 800-742-7456. Status of bills and resolutions can be requested at that number or can be found on NebraskaLegislature.gov. Live video of hearings and floor debate can be viewed on NET2 and at NetNebraska.org/capitol. Senators may be contacted by mail at this address: Senator Name, District #, State Capitol, P.O. Box 94604, Lincoln, NE 68509-4604 Assistance provided by the Clerk of the Legislature’s Office, the Legislative Technology Center, committee clerks, legal counsels, journal clerks, pages, transcribers, mail room and bill room staff and the State Print Shop. The Unicameral Update is available as an audio recording from the Nebraska Library Commission’s Talking Book and Braille Service. Call (800) 742-7691 for more information. THE NEBRASKA LEGISLATURE’S OFFICIAL NEWS SOURCE SINCE 1977 PAGE 2 • UNICAMERAL UPDATE • 106TH LEGISLATURE January 28 - February 1, 2019 Sales tax requirements for remote sellers considered (continued from front page) “I believe that we owe it to Nebras- kans to utilize any new revenue judi- ciously,” Briese said, “and that means directing it to property tax relief.” LB284 and LB291 also would require “market- place facilitators” or “multivendor marketplace plat- Sen. Tom Briese said LB18 is needed to clarify which remote sellers are required to collect forms”—online and remit state sales tax. marketplaces such Sen. John McCollister as Amazon or in order to protect itself from future the next two fiscal years. He said any Ebay—to collect and legal challenges.” additional revenue attributable to remit state sales tax Jim Otto, president of the Ne- the Wayfair decision was included in for the smaller sell- braska Retail Federation, testified the Nebraska Economic Forecasting ers they serve if in support of LB284 and LB291 on Advisory Board’s October forecast. the marketplaces behalf of the federation and the Ne- “We do not anticipate this influx meet the minimum braska Grocery Industry Association. of revenue,” Fulton said, “and that’s thresholds. Sen. Lou Ann Linehan To protect Nebraska brick-and-mortar important as you guys are setting your “LB284 acknowledges the role retailers that compete with online sell- budget.” that a marketplace facilitator plays ers, he said, state law needs to include In its fiscal note, the LFO states in a large proportion of sales on the the minimum sales thresholds and a that the board’s forecast included only internet,” McCollister said. “Since the requirement that online marketplaces the estimated sales tax revenue from marketplace facilitator is in the best collect and remit state sales taxes for marketplace platforms that collect and position to compute, collect and remit third-party sellers. remit state sales tax voluntarily as a the sales tax on those sales, under “If we do only the first one I men- result of Wayfair. The LFO estimates LB284 it will have a duty to do so.” tioned,” Otto said, “we will not have an increase in state revenue as the Sarah Curry, policy director at the leveled the playing field for Nebraska remaining sellers begin collecting and Platte Institute, testified in support businesses.” remitting state sales tax as required by of all three bills.