Editing Nebraska (section)

==Taxation==
Nebraska has a [[progressive tax|progressive income tax]]. The portion of income from $0 to $2,400 is taxed at 2.56%; from $2,400 to $17,500, at 3.57%; from $17,500 to $27,000, at 5.12%; and income over $27,000, at 6.84%. The standard deduction for a single taxpayer is $5,700; the personal exemption is $118.<ref>{{cite web |url=http://www.taxfoundation.org/publications/show/228.html |title=State Individual Income Tax Rates, 2000–2010 |publisher=The Tax Foundation |date=March 25, 2010 |access-date=March 3, 2011 |archive-url=https://web.archive.org/web/20110424224553/http://www.taxfoundation.org/publications/show/228.html |archive-date=April 24, 2011 |url-status=dead }}</ref>

Nebraska has a state sales and use tax of 5.5%. In addition to the state tax, some Nebraska cities assess a city sales and use tax, in 0.5% increments, up to a maximum of 1.5%. [[Dakota County, Nebraska|Dakota County]] levies an additional 0.5% county sales tax.<ref>[http://www.revenue.ne.gov/question/slstax_faq.html#s02 "Frequently Asked Questions about Nebraska Sales and Use Tax".] {{Webarchive|url=https://web.archive.org/web/20120124233000/http://www.revenue.ne.gov/question/slstax_faq.html#s02 |date=January 24, 2012 }} [http://www.revenue.ne.gov/index.html Nebraska Department of Revenue.] {{Webarchive|url=https://web.archive.org/web/20120125005342/http://www.revenue.ne.gov/index.html |date=January 25, 2012 }} Retrieved August 27, 2012.</ref> Food and ingredients that are generally for home preparation and consumption are not taxable.<ref>{{cite web|url=http://www.revenue.ne.gov/question/slstax_faq.html#s12|title=Sales and Use Tax FAQs|website=Revenue.ne.gov|access-date=September 4, 2017|archive-url=https://web.archive.org/web/20131023143601/http://www.revenue.ne.gov/question/slstax_faq.html#s12|archive-date=October 23, 2013|url-status=dead}}</ref> All [[real property]] within the state of Nebraska is taxable unless specifically exempted by statute. Since 1992, only depreciable [[personal property]] is subject to tax and all other personal property is exempt from tax. [[Inheritance tax]] is collected at the county level.