Nebraska Department of Revenue


The Nebraska Department of Revenue is an agency of the Nebraska State governments of [the United States|state government] responsible for the administration of state revenue and tax programs. The Nebraska Constitution prohibits use of a property tax, thus most revenue is collected from a state sales tax, use taxes, and a state income tax. The department also oversees the Nebraska Lottery and "Charitable Gaming".
The department headquarters are located at the State Office Building in Lincoln, Nebraska. The current tax commissioner of Nebraska is James R. Kamm. The tax commissioner of Nebraska is also the director of the Nebraska Department of Revenue.

Tax commissioners

The office of state tax commissioner was established by an amendment to the Constitution of Nebraska in 1920. The state tax commissioner is appointed by the Governor of Nebraska, with the consent of the Nebraska Legislature.
#CommissionerTook officeLeft officeAppointing GovernorNotes
11920Apr. 19, 1923Often referred to as W. H. Osborne
2Apr. 19, 1923Jan. 13, 1925Previously served as Nebraska State Auditor from 1915 to 1919
3Jan. 13, 1925Jan. 8, 1929
4Jan. 8, 1929Dec. 1, 1930
'Dec. 1, 1930Jan. 8, 1931NoneInterim tax commissioner
Jan. 8, 1931Jan. 10, 1941Served previously as the second tax commissioner during Bryan's previous term
Jan. 8, 1931Jan. 10, 1941Served previously as the second tax commissioner during Bryan's previous term
5Jan. 10, 1941Apr. 12, 1943
6Apr. 12, 1943Sept. 1, 1948
7Sept. 1, 1948Feb. 1, 1953
8Feb. 1, 1953Nov. 1, 1953
9Nov. 1, 19531955
101955Dec. 15, 1959
11Dec. 15, 1959Nov. 30, 1964Former FBI agent and former mayor of Fremont, Nebraska
12Nov. 30, 1964Jan. 15, 1967
13Jan. 15, 19671971Initially served as acting tax commissioner from January 15 to April 1, 1967
141971Dec. 29, 1978
'Dec. 29, 1978Jan. 17, 1979NoneActing tax commissioner
Jan. 17, 1979Nov. 13, 1981Initially served as acting tax commissioner from January 17 to February 21, 1979; Previously served as tax commissioner under Governor Victor E. Anderson
15Nov. 13, 19811983
1619831987
1987May 1, 1988Previously served as tax commissioner under Governor Charles Thone
17May 1, 19881991
1819911999
1919992006
202006Oct. 19, 2013
21Oct. 19, 20132015
'20152016NoneActing tax commissioner
222016Dec. 30, 2022Former List of [Nebraska state senators#District 29|Nebraska state senator] from District 29
'Dec. 30, 2022Sept. 5, 2023NoneInterim tax commissioner
23Sept. 5, 2023Present