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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%

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