Nebraska Sales Tax: 2025 Overview

Sales tax in Nebraska is a 5.5% statewide rate in 2025, with local taxes ranging from 0.5% to 2%, resulting in combined rates up to 8%. Nebraska participates in the Streamlined Sales Tax initiative (SSUTA), streamlining compliance for multi-state businesses.

Nebraska Sales Tax Due Date

In Nebraska, the due dates for paying sales taxes depend on your assigned filing frequency, which is determined by your total taxable sales and tax liability.

Key Notes

• If the due date falls on a weekend or holiday, payments are typically due on the next business day.

• Late filings or payments may result in penalties and interest, so timely compliance is essential.

• Payments and filings can be completed through the Nebraska Taxpayer Access Point (TAP).

Nebraska State Sales Tax Rate in 2025

Nebraska imposes a state sales tax of 5.5%, with additional local sales taxes that can bring the combined rate up to 8% in some areas.

Notes

• Nebraska exempts groceries, prescription medications, and certain medical devices from sales tax.

• The total sales tax rate depends on the location of the transaction, combining state and local rates.

2025 Nebraska Local Sales Tax Rates Table

Below is a table highlighting the 20 largest cities in Nebraska along with their respective local and combined sales tax rates:

Notes

• Nebraska’s state sales tax rate is 5.5%, and local rates range from 0.5% to 2.0%, depending on the municipality.

• Groceries, prescription medications, and certain medical devices are exempt from sales tax.

• The total sales tax rate combines the state and local rates.

• For the most accurate and up-to-date information, visit the Nebraska Department of Revenue.

CQ For city-based tax rates in Nebraska, visit our Nebraska Local Sales Tax Directory and search for your city.

Nebraska Sales Tax Calculator Example with Customers in Multiple Locations

An online retailer based in Colorado establishes economic nexus in Nebraska by exceeding $100,000 in annual sales or 200 transactions, requiring them to collect and remit sales tax for purchases made by Nebraska residents. The retailer makes sales to customers in multiple cities, each with different local tax rates.

Nebraska Sales Tax Calculations

Total Sales Tax Due in Nebraska

$56.00 (Customer A) + $43.50 (Customer B) + $30.00 (Customer C) = $129.50

Key Considerations for Businesses

• Location Accuracy: Use precise customer addresses to apply the correct local tax rates. For example, Omaha, Lincoln, and Grand Island have different total rates.

• Exemption Management: Groceries, prescription medications, and certain medical devices are exempt from Nebraska sales tax. Proper documentation for these exemptions is essential.

• Tax Reporting: Track taxable and exempt sales by city for accurate reporting and timely filing through the Nebraska Taxpayer Access Point (TAP) portal.

Kintsugi Intelligence automates location-based tax rate application, exemption management, and accurate reporting across all your one-click integrations to ERP, HR, and eCommerce systems like Shopify, BigCommerce, Amazon, Quickbooks, and Rippling.

Is there a Nebraska SaaS sales tax?

Yes, Nebraska imposes sales tax on Software as a Service (SaaS) when it is classified as taxable tangible personal property.

Additional Considerations

• Taxability depends on whether the SaaS is classified as prewritten or custom software.

• Businesses can streamline compliance by getting started with Kintsugi for sales tax automation, ensuring accurate tax calculations and filings.

• For further guidance, consult the Nebraska Department of Revenue. or a tax professional.

CQ For more details on Nebraska sales tax for SaaS and digital products, read Kintsugi's guide: Nebraska Sales Tax on Digital Products: A 2025 Guide for Businesses.

Is there sales tax on clothing in Nebraska?

Yes, Nebraska imposes sales tax on clothing, but there are no specific exemptions or reduced rates:

FAQs

What is the Nebraska sales tax rate?

Nebraska imposes a 5.5% statewide sales tax, with local taxes ranging from 0.5% to 2%, resulting in combined rates up to 8%.

How do you calculate Nebraska sales tax?

Multiply the taxable amount by the 5.5% statewide rate and add applicable local taxes based on the customer’s location.

Sales Tax Nexus in Nebraska

Sales tax nexus in Nebraska establishes a business's obligation to collect and remit sales tax, triggered by physical presence, economic activity, or relationships with in-state entities.

Notes

• Nebraska uses both physical presence and economic presence to determine sales tax nexus.

• Businesses with nexus in Nebraska must register for a sales tax permit and collect sales tax on taxable sales.

• Marketplace facilitators are responsible for collecting and remitting sales tax for third-party sales made through their platforms.

FAQs

What is the sales tax nexus in Nebraska?

Sales tax nexus in Nebraska is established through physical presence or economic nexus, triggered by exceeding $100,000 in annual sales or 200 transactions within the state.

Nebraska Sales Tax Exemptions in 2025

In 2025, Nebraska maintains its 5.5% state sales tax, with exemptions for groceries, prescription medications, agricultural machinery, and manufacturing equipment.

What is a Nebraska state tax-exempt certificate?

A Nebraska sales tax exemption certificate , also known as Form 13, is a document that allows eligible buyers to make tax-exempt purchases in Nebraska. It certifies that the buyer qualifies for an exemption under Nebraska sales tax law.

• Purpose: Used for transactions exempt from sales tax, such as purchases by government agencies, nonprofit organizations, or for resale purposes.

• Usage: The buyer provides the certificate to the seller at the time of purchase to avoid paying sales tax.

• Retention: Sellers must keep a copy of the certificate on file to validate tax-exempt transactions in case of an audit.

Valid Reasons for Exemption

What is exempt from sales tax in Nebraska?

Over 85% of Nebraska businesses cite tax compliance as crucial to managing costs effectively. This table highlights key Nebraska sales tax exemptions to help businesses stay compliant and save money:

Additional Notes

• Nebraska exempts grocery items from sales tax unless they are prepared foods or beverages, which are taxable.

• Certain exemptions, such as those for manufacturing or agriculture, require valid exemption documentation.

CQ For more details on Nebraska sales tax exemptions, read Kintsugi's guide: 2025 Sales Tax Exemption Nebraska: What Businesses Must Know.

Nebraska Sales Tax Permits, Registration, and Filing in 2025

This section simplifies obtaining permits, filing returns, and meeting payment deadlines effectively for businesses with buyers in Nebraska.

How do I get a Nebraska sales tax permit?

To obtain a sales tax permit in Nebraska, follow these steps:

• Register Online: Visit the Nebraska Taxpayer Access Point (TAP) to start your registration for a sales tax permit.

• Provide Business Details: Submit information such as your business name, address, type of business entity, and federal EIN or Social Security number.

• Pay the Registration Fee: Nebraska does not charge a fee for obtaining a sales tax permit.

• Receive Your Permit: Once approved, you'll receive a Nebraska Sales Tax Permit, which allows you to collect and remit sales tax.

• Note: Nebraska requires businesses with physical or economic nexus to register for a sales tax permit before collecting sales tax.

How do I submit a Nebraska sales tax registration?

To register for Nebraska sales tax, follow these steps. Nebraska also offers customer support for registration through the Nebraska Department of Revenue (DOR) at (800) 742-7474.

Determine if You Need to Register

You must register for Nebraska sales tax if your business:

• Has a physical presence (nexus) in Nebraska (e.g., office, warehouse, employees).

• Meets economic nexus thresholds by making over $100,000 in gross revenue or 200 or more separate transactions annually in Nebraska.

Gather Required Information

Before starting, ensure you have:

• Business Information: Legal name, DBA (if applicable), federal EIN or SSN.

• Address Details: Physical and mailing addresses.

• Business Type: LLC, sole proprietorship, corporation, etc.

• Sales Estimates: Estimated taxable sales in Nebraska.

• Bank Account Information: For filing and payment setup.

Register Online

• Visit the Nebraska Department of Revenue website.

• Create an account or log in to the Nebraska Taxpayer Access Point (TAP).

• Select Register a New Business and follow the prompts to complete your sales tax registration.

Submit Application

• Review the form for accuracy before submitting.

• Once approved, you will receive a Nebraska Sales Tax Permit, which allows you to collect and remit sales tax.

Begin Collecting and Filing Sales Tax

• Start collecting Nebraska sales tax on taxable transactions.

• File and remit collected sales tax through the Nebraska TAP portal based on your assigned filing frequency (monthly, quarterly, or annually).

Nebraska Sales Tax Filing

This section breaks down Nebraska's sales tax requirements, including filing rules, taxable items, and permits.

What are the main Nebraska filing requirements?

Nebraska sales tax filing requirements depend on the size and frequency of taxable sales:

• Filing Frequency: Businesses must file monthly, quarterly, or annually based on their total sales tax liability.

• Due Date: Returns are due on the 25th of the month following the reporting period.

• Filing Method: Returns must be filed electronically through the Nebraska Taxpayer Access Point (TAP).

• Additional Requirements: Businesses must report all taxable and exempt sales and remit payment for collected taxes by the due date to avoid penalties and interest.

Filing Frequency Criteria

Note: Nebraska requires electronic filing and payment for most businesses. Businesses must track and report local sales taxes in addition to the 5.5% state sales tax. Proper documentation of taxable and exempt sales is critical for compliance.

What does Nebraska sales tax apply to?

Nebraska sales tax applies to the following categories, with certain exemptions such as for groceries, prescription medications, agricultural machinery, and manufacturing equipment.

Note: Nebraska imposes a 5.5% statewide sales tax, with local taxes that can bring the total rate up to 8%. Businesses must report and remit taxes for both state and local jurisdictions, ensuring accurate tracking of exemptions.

How to file sales tax in Nebraska

To file sales tax in Nebraska, follow these steps:

• Log in to Nebraska Taxpayer Access Point (TAP): Access the Nebraska TAP portal using your credentials.

• Complete the Sales Tax Return: Enter total taxable sales, exempt sales, and any applicable local option sales taxes using the Nebraska sale tax file online system.

• Calculate Tax Due: TAP automatically calculates the sales tax owed based on your entries and local tax rates.

• Submit Payment: Pay electronically through the portal or by other approved methods.

• Meet Deadlines: Returns are due by the 25th of the month following the reporting period (monthly, quarterly, or annually, depending on your assigned frequency).

• Maintain Records: Keep copies of filed returns and payment confirmations for audit purposes.

FAQs

What day is Nebraska sales tax due?

Nebraska sales tax is due on the 25th of the month following the reporting period for monthly and quarterly filers, or January 25th for annual filers.

Does Nebraska have a sales tax holiday?

No, Nebraska does not currently offer a sales tax holiday.

Automate Your Nebraska Sales Tax with Kintsugi

Managing Nebraska sales tax compliance can be complex, from verifying local tax rates to tracking exemptions and meeting filing deadlines. Kintsugi simplifies this process with powerful automation tools designed for modern businesses.

Let Kintsugi handle the complexities of Nebraska sales tax so you can focus on growing your business. Visit our Product Platform and Pricing page to learn more and get started today!