Sen. Lou Ann Linehan’s LB388 would create a digital advertising sales tax and increase taxes on cigarettes, vaping, lottery tickets, cannabis derivatives and games of skill. Sales tax exemptions for candy, soda, storage facilities and veterinary services would also be eliminated. The bill caps the percentage cities and counties can grow their annual budget and reduces school property taxes by 30% directly instead of requiring taxpayers to apply for a 30% tax credit, according to the Governor’s Policy Research Office.