Nebraska Sales Tax

On this page you will find handy sales and use tax information about Nebraska.

How to use this page:

We’ve pulled in the information from all our Charts for a consolidated view by state.  Here you can see the sales tax rates and if the state has remote seller nexus rules. You can also see any sales tax holidays or amnesty programs that may exist, though these do not apply to all states.

Below the chart you can find any News & Tip item we have published that relates to Nebraska that you can filter by topic. This will help you get informed on current and past legislation that has passed in the state.

State Rate


Range of Local Rates

0% – 7% Some local jurisdictions do not impose a sales tax.

Local Rates Apply to Use Tax



1/1/2019 (administrative announcement) – see state notice

4/1/2019 (enacted legislation)



Administration Information
Streamlined Sales Tax Status

Full Member


230 Sales Tax Jurisdictions



Sales Tax Sourcing (Intrastate)


Sales Tax Return Due Date

The 20th of the month following the reporting period

Exemption Information

Nebraska Resale Certificate


Product types of exemptions: prescription drugs, insulin, newspapers, magazines, and journals, occasional sales, sales for resale


Entity types of exemptions: Charitable organizations, meals served by churches, schools, hospitals, and other organizations, nonprofit health care organizations, religious organizations, schools, state purchases


Nebraska Exemption Certificate Forms

State Links
History & Fun Facts

Nebraska enacted its sales and use taxes in 1967.


In 2003, Nebraska amended its sales and use tax laws to conform with the Streamlined Sales and Use Tax Agreement.

  • Nebraska is ranked 29th for its combined state and local sales tax of 6.94%

Nebraska Enacts Sales and Use Tax Exemption for Diapers

Nebraska has enacted legislation that creates a sales and use tax exemption for diapers, effective July 1, 2027.

Nebraska Expands Sales Tax Exemptions: Supporting Non-Profits, Agriculture, and Construction

Overall, these changes aim to support specific sectors of the economy, reduce financial burdens on certain organizations, and streamline processes for construction projects.

Streamlined Sales Tax Member States Submit New Certificates of Compliance and Update Tax Administration and Taxability Matrices for 2022

All Streamlined Sales Tax Agreement member states have now submitted their 2022 updated certificates of compliance, tax administration practice matrices, and updated library of definitions.

Certain Large Data Centers’ Purchases Exempt from Sales Tax in Nebraska

The Governor of Nebraska, Pete Ricketts recently signed a bill that will exempt sales tax on certain purchases made by large data centers.

State Notices & Resources for Remote Sellers

Use this state by state guide to find each state\’s initial guidance on how to proceed post-Wayfair, state resources such as FAQs, and any state activity such as going through a legislative process that impacts remote sellers.

Economic Nexus State by State Chart

Key information such as effective dates, thresholds, and includable sales for out-of-state sellers making sales into states that have enacted economic nexus legislation both before and after the South Dakota v. Wayfair Supreme Court decision.

Nebraska Provides Guidance Document on Use Tax

The Nebraska Department of Revenue released a guide on the handlings of use tax in the state regarding remitting use tax, exemptions, interest, and penalties.

Cement Company Activities Qualify as Processing Activities Under Nebraska Advantage Act, Not Manufacturing

The activities of a cement company did not qualify as “manufacturing” under the Nebraska Advantage Act but did constitute “processing\” for purposes of the Act’s sales and use tax incentives.

Nebraska Supreme Court Holds that Sales Tax is Due on Telecommunications Construction Company’s Purchase of Materials and Furnishing of Services That Used Those Same Materials

The Nebraska Supreme Court held that a telecom construction company was liable for sales taxes on both its purchases of construction materials and for its subsequent sales of services installing and constructing the same telecommunications property.

Sellers May Be Contacted About Other Taxes Under New Streamlined Sales Tax Governing Board Rule

Sellers registered through SSTP may be contacted about other taxes in the member states where they register with the SSTP.

Nebraska Announces Temporary Penalty and Interest Relief for Certain Remote Sellers and Marketplace Facilitators

Nebraska has issued a General Information Letter stating that the Tax Commissioner will grant a temporary penalty and interest waiver to certain remote sellers and marketplace facilitators.

Nebraska Codifies Economic Nexus and Enacts Marketplace Nexus Legislation

Effective April 1, 2019, Nebraska has enacted legislation with economic and marketplace nexus provisions.

Nebraska Provides Updated Charge Card Information for Exempt Federal Employee Purchases

Nebraska has provided an information guide regarding charge card purchases by federal government employees.

House Introduces Online Sales Simplicity and Small Business Relief Act of 2018

On September 13, 2018, Rep. Jim Sensenbrenner (R-WI) and additional U.S. House members introduced the Online Sales Simplicity and Small Business Relief Act of 2018.

Nebraska to Enforce Remote Seller Sales Tax Collection

Nebraska will require remote sellers engaged in business in the state to register and collect sales tax by January 1, 2019.

Remote Seller Resources

Comprehensive list of resources for remote sellers following the South Dakota v. Wayfair Supreme Court decision – including state notices, videos, articles, training opportunities, and more.

U.S. Supreme Court Issues Decision In South Dakota v. Wayfair

On June 21, 2018, the U.S. Supreme Court issued its decision in the South Dakota v. Wayfair case, ruling in favor of South Dakota and overturning Quill’s physical presence rule.

South Dakota v. Wayfair Analysis & Predictions: Sales Tax Experts Weigh-In

Sales tax experts lend their insight into and predictions for one of the most important U.S. Supreme Court decisions regarding sales tax in decades, South Dakota v. Wayfair.

Multistate Tax Commission Updates Its Uniform Sales & Use Tax Exemption Certificate

The Multistate Tax Commission (MTC) revised its Multijurisdictional Uniform Sales & Use Tax Exemption/Resale Certificate on January 22, 2018 to reflect two state changes.

Record Number of Sellers Participate in 2017 MTC Amnesty Program

The volume of applicants for the 2017 online marketplace seller tax amnesty program overwhelmed the Multistate Tax Commission.

Multistate Tax Commission Announces Tax Amnesty Program for Online Sellers

The MTC organized a tax amnesty program for online sellers, running from August 17 to November 1, 2017. The voluntary disclosure program allowed sellers to start remitting sales tax on future sales without penalty or liability for unpaid, prior accumulated sales tax in 25 participating states.

No Regulation Without Representation Act of 2017 Introduced

Under the proposed House bill, a state may tax or regulate a person’s activity in interstate commerce only when the person is physically present in the state during the period in which the tax or regulation is imposed.

Congress Introduces Marketplace Fairness Act of 2017 and Remote Transactions Parity Act of 2017

Introduced on April 27, 2017, the Marketplace Fairness Act of 2017, if enacted, would authorize states meeting certain requirements to require remote sellers that do not meet a small seller exception to collect their state and local sales and use taxes.

Online Sales Simplification Act of 2016 Discussion Draft is Introduced

The proposed legislation would implement a “hybrid origin” approach for remote sales. States could impose sales tax on remote sales if the origin state participates in a clearinghouse.