Nebraska has enacted legislation to conform its sales and use tax laws to the Streamlined Sales and Use Tax (SST) Agreement. The sales and use tax applied to lease and rental payments of motor vehicles is now sourced to the primary property location associated with the lease payment. Lease payments were previously taxed based on the rate in effect when the vehicle was delivered to the lessee. For sourcing purposes, “advertising and promotional direct mail” is now distinguished from “other direct mail.” The former term means direct mail that has the primary purpose of attracting attention to a product, person, business, or organization or attempting to sell or secure financial support for one of the above. The default sourcing option for “advertising and promotional direct mail” remains the shipping point. If a purchaser fails to provide a direct pay permit or a list of jurisdictions for delivery, “other direct mail” will be sourced to the purchaser’s address. To conform to the Agreement, the terms “prepared food” and “food and food ingredients” now replace “meals” and “food products” for exemptions provided to certain schools, churches, hospitals, and government organizations. The amendment doesn’t change the taxation of food items. (L.B. 211, Laws 2011, effective October 1, 2011)