内布拉斯加州参议员指控林肯市不当征收域外居民网购销售税
据KFOR与内布拉斯加公共媒体报道，州参议员博·巴拉德10月7日指控林肯市不当向居住在该市三英里域外管辖区（ETJ）内的居民征收1.75%的市销售税，涉及网购和送货商品。
代表第21选区的巴拉德表示，他将在下届会期提出法案，要求对相关征税进行20年回溯审查，向受影响居民全额退款并支付利息，实行季度对账，并赋予州总检长执法权。他称涉款可能达到“数百万”美元。
市府回应称，销售税由内布拉斯加州税务局征收管理，而非市府，林肯市遵循的是州税规则。
这一争议与巴拉德长期推动赋予ETJ居民市选举投票权的努力相关——在林肯地区，市界外的居民受部分市政法规约束，却不能投票选举市府官员，这一问题已持续多年。
Nebraska Senator Accuses Lincoln of Wrongly Taxing ETJ Residents' Online Purchases
Nebraska state Sen. Beau Ballard on October 7 accused the City of Lincoln of improperly collecting its 1.75% city sales tax on online and delivered purchases by residents living in the city's three-mile extraterritorial jurisdiction (ETJ), KFOR and Nebraska Public Media reported.
Ballard, who represents District 21, said he will introduce legislation next session to require a 20-year lookback review of the collections, full refunds with interest to affected residents, quarterly reconciliations, and enforcement authority for the state attorney general. He said the amounts involved could reach "millions."
City officials responded that sales taxes are collected and administered by the Nebraska Department of Revenue, not the city, and that the city follows state tax rules.
The dispute is tied to Ballard's broader push to give ETJ residents voting rights in city elections — a long-running issue in the Lincoln area, where residents outside city limits are subject to some city regulations but cannot vote for city officials.
图片来源：内布拉斯加州议会大厦（林肯），图片来源：Wikimedia Commons（CC BY-SA 2.0）
