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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 Sales Tax Rates
State Rate

5.50%
Range of Local Rates

0% – 7% Some local jurisdictions do not impose a sales tax.
Local Rates Apply to Use Tax

Yes
Remote Seller Nexus Rules
ECONOMIC NEXUS

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

4/1/2019 (enacted legislation)
MARKETPLACE NEXUS

4/1/2019
Administration Information
Streamlined Sales Tax Status

Full Member
NUMBER OF TAXING AUTHORITIES

230 Sales Tax Jurisdictions

HOME RULE AUTHORITIES

N/A
Sales Tax Sourcing (Intrastate)

Destination
Sales Tax Return Due Date

The 20th of the month following the reporting period
Exemption Information
RESALE CERTIFICATE

Nebraska Resale Certificate
TYPES OF EXEMPTIONS

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
State Tax Web Page

Nebraska Department of Revenue
Rate Look-Up Page

Nebraska Sales Tax Rate Look-Up
Registration Link

Register for Nebraska Sales Tax
History & Fun Facts
HISTORY

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

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.

No Regulation Without Representation Act of 2016 Introduced

Taking the opposite approach of the Marketplace Fairness Act and Remote Transactions Parity Act, the proposed bill would limit the ability of states to require remote sellers to collect use tax. However, the bill failed to pass.

Congress Approves Permanent Extension of Internet Tax Freedom Act

Congress approved a permanent extension of the Internet Tax Freedom Act, signed into law by the President 02/24/16. More…

Internet Tax Freedom Act Extended Through October 1, 2016

The President signed an act to extend the Internet Tax Freedom Act through 10/01/16. More…

Internet Tax Freedom Act Extended Until December 11, 2015

U.S. House of Representatives passed a provision to extend the Internet Tax Freedom Act until 12/11/15. More…

House Introduces Remote Transactions Parity Act of 2015

U.S. House of Representatives introduced the Remote Transactions Parity Act of 2015 on 06/15/15. More…

Senate Introduces Marketplace Fairness Act of 2015

On March 10, 2015, a bipartisan group of senators introduced the Marketplace Fairness Act of 2015.

Internet Tax Freedom Act Extended Until October 1, 2015, Permanent Extension Introduced

On December 16, 2014, President Barack Obama signed an act including a provision that extends the Internet Tax Freedom Act until October 1, 2015.

Internet Tax Freedom Act is Extended through December 11, 2014

President Barack Obama has signed federal legislation extending the Internet Tax Freedom Act through December 11, 2014.

SST Best Practices Matrix on Deal of the Day Vouchers

The Streamlined Sales and Use Tax (SST) Governing Board has issued a best practices matrix which provides answers to whether the state follows the best practices set forth in the SST Agreement regarding deal-of-the-day vouchers. All SST Member states are…

Nebraska Amends C-Bed Project Exemption

Nebraska has amended the definition of a community-based energy development (C-BED) project for purposes of the state’s sales and use tax exemption for personal property used in such projects. The amended definition states that a C-BED project means a new…

New Federal Digital Goods and Services Bill Proposed

Representative Lamar Smith (Republican, Texas) has introduced a bill to bar multiple taxes on digital goods and services. Smith had proposed an earlier bill which failed to pass. This bill is a revised version of the earlier bill. The proposed…

Federal Government Introduces New Remote Seller Bill

The federal Marketplace Fairness Act of 2013 was introduced in the House of Representatives and the Senate on February 14, 2013.

BAC Files Petition Stating Nebraska Not in Compliance With SST Agreement

In a petition filed on February 11, 2011, the Streamlined Sales and Use Tax (SST) Business Advisory Council (BAC) stated that Nebraska is not in compliance with the SST Agreement due to its taxation of electronic mailing lists. The BAC…

Nebraska Enacts Legislation to Conform to SST Agreement

Nebraska has enacted legislation to conform its sales and use tax laws to the Streamlined Sales and Use Tax (SST) Agreement. The sales and use tax applied to lease and rental payments of motor vehicles is now sourced to the…

Nebraska Amends Advantage Act to include Data Centers and Sales of Electronically-Delivered Systems

The Nebraska Advantage Act has been amended to include the research, development, and maintenance of a data center as an investment eligible for the sales and use, income, and personal property tax incentives available under the Act. For purposes of…

Nebraska Releases Guide on Illegal Advertising Referring to Sales Tax

The Nebraska Department of Revenue has issued an information guide reminding retailers that Nebraska law prohibits retailers from advertising or implying in any way that the sales tax will be assumed or absorbed by the retailer or not added to…

Nebraska Construction Contractor Taxability Guide Updated

On April 2, 2010, an updated sales and use tax checklist for construction contractors was released by the Nebraska Department of Revenue. The checklist describes the forms and the processes by which option 1, 2 and 3 contractors pay or…

Nebraska Web Site Design and Hosting are Exempt

Retail sales of Web site design, development, and hosting by a Web site service provider are not subject to tax in Nebraska unless the Web site design is transferred to the customer on a tangible storage medium. If the Web…

Nebraska Retail Sales of Wood and Corn Used as Fuel are Exempt

The Nebraska Department of Revenue has released a revenue ruling confirming that the sale or purchase of wood or corn for use as an energy source are exempt from sales and use taxes. The following conditions must be met to…

Nebraska Explains the Taxability of Contractor Purchases

The Nebraska Department of Revenue has issued a contractor taxability checklist which provides the taxability of a contractor’s purchase of services as well as materials, consumables, and equipment. In addition, the checklist gives details on how option 1, 2, and…