On March 14, 2005 the Nebraska Governor approved Legislative Bill 16 (LB 16), which relieves taxpayers who register within twelve months after Nebraska’s participation in the Streamlined Sales Tax Agreement from liabilities associated with any tax not collected or remitted during that time period. This relief is available only to sellers who were not registered with the State of Nebraska to collect and remit sales and use taxes during the twelve months prior to the Agreement. (LB 16, Legislature of Nebraska, approved by Governor March 14, 2005)