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

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

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%

News & Tips

The purchase of a computer software support agreement by the supplier for the correction of software errors is a maintenance agreement subject to Nebraska’s use tax, not a nontaxable agreement to provide repairs or generalized advice.

Distinguishing between “repairing” and “restoring” software, the Nebraska Supreme Court has made a computer software support agreement subject to its use tax. By correcting software errors, the company did not restore the software and the agreement was, therefore, a maintenance…