Effective October 1, 2002, Nebraska repeals the sales and use exemption for the following services: building cleaning and maintenance, pest control, and security; motor vehicle washing, waxing, towing, and painting; computer software training; and installing and applying tangible personal property if the sale of the property is subject to tax. Also, the Nebraska sales and use tax rate is increased from 5% to 5.5% for one year beginning on October 1, 2002 and ending October 1, 2003. Other exemptions that have been repealed include: subscriptions to magazines or journals that are issued at average intervals not exceeding once each month; refractory materials, lime, synthetic slag, mill rolls, and guides for use in manufacturing steel or cement; and separately stated charges for training customers in the use of computer software, all effective October 1, 2002. For those concerned with aircrafts, an exemption is enacted for services rendered to an aircraft brought into Nebraska by an out-of-state resident or by a person who will not remain in the state for more than 10 days after the service is completed. (L.B. 1085, Laws 2002)