Nebraska Sales Tax Rate, Rules & Filing (2026)
The Nebraska state sales tax rate is 5.5%; combined rates with local taxes range from 5.5% to 7.5%, most commonly 5.5% (as of September 2026).
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What is the sales tax rate in Nebraska?
The Nebraska state sales tax rate is 5.5%; combined rates with local taxes range from 5.5% to 7.5%, most commonly 5.5% (as of September 2026).
- State rate
- 5.5%
- Most common
- 5.5%
- Combined rates
- 5.5%–7.5%
- Rates as of
- September 2026
Most common is the combined rate found in the most ZIP codes. Source: Kintsugi's rate table, updated monthly. Official source: Nebraska DOR — Sales and Use Tax FAQs.
Do I need a Nebraska sales tax permit?
You need one once you have nexus in Nebraska, from a physical presence or from sales. Nebraska economic nexus is triggered when your gross retail sales into the state exceed $100,000 or 200 separate transactions in the current or prior calendar year. Nexus and registration rules
When is Nebraska sales tax due?
Nebraska assigns monthly, quarterly, or annual filing based on tax volume. Returns are due the 20th of the month following the reporting period. Filing frequency and deadlines
Key Takeaways
Nebraska's state sales tax rate is 5.5%, with local taxes bringing combined rates up to 7.5% [1]. You have economic nexus once gross retail sales into Nebraska exceed $100,000 or 200 separate transactions in the current or prior calendar year [2]. Software transferred to the customer is taxable however delivered, while access-only SaaS is generally not taxed; groceries are exempt and digital goods are taxable [3][4][1]. File a petition for redetermination within 60 days of a proposed deficiency [6].
Taxability Snapshot
SaaS
Exempt
Clothing
Taxable
Groceries
Exempt
Digital Goods
Taxable
Sales Tax Rates
Nebraska levies a 5.5% state sales and use tax. Cities can add up to 2% in local sales tax, so combined rates run as high as 7.5%.
Component | Rate | Scope |
|---|---|---|
State | 5.50% | Statewide |
Local (city) | up to 2.00% | Varies by city |
Combined | 5.50%–7.50% | Varies by location |
Combined rates in major Nebraska cities (2026):
City | Combined rate |
|---|---|
Grand Island | 7.50% |
Lincoln | 7.25% |
Omaha | 7.00% |
Bellevue | 7.00% |
Kearney | 7.00% |
To find the combined rate for a specific address, use our US sales tax calculator.
Registration or Nexus Threshold
Nebraska economic nexus is triggered when your gross retail sales into the state exceed $100,000 or 200 separate transactions in the current or prior calendar year. You must begin collecting by the first day of the second month after crossing it. Physical presence creates nexus immediately.
Marketplace Facilitator Law
Nebraska requires Multivendor Marketplace Platforms (MMPs) to obtain a sales tax permit and collect Nebraska and local sales tax on facilitated sales delivered or sourced to a Nebraska address once economic thresholds are met, under Neb. Rev. Stat. § 77-2701.13(3) (enacted by 2019 LB 284). An MMP is engaged in business in Nebraska once its combined direct and facilitated Nebraska retail sales exceed $100,000 or reach 200 or more separate transactions in the previous or current calendar year — the same $100,000/200-transaction test the statute applies to a remote retailer selling through an MMP. Under § 77-2708(1)(e), a retailer selling through an MMP is relieved from collecting and remitting tax on facilitated sales to the extent the MMP collected and remitted it, though the retailer must still include those sales in its gross receipts and may claim a credit for the tax the MMP remitted.[8]
Filing Frequency & Deadlines
Nebraska assigns monthly, quarterly, or annual filing based on tax volume. Returns are due the 20th of the month following the reporting period.
Exemptions
Nebraska exempts groceries and prescription drugs. Software transferred to the customer is taxable however delivered, but access-only SaaS — where no software is transferred — is generally not taxed under Nebraska's regulations.
Resale & Exemption Certificates
Nebraska buyers give the seller Form 13 (Resale or Exempt Sale Certificate) to buy for resale or under another exemption [5]. A blanket certificate stays valid until revoked, and a certificate is accepted when received within 90 days of the sale [5].
For the official form, multistate certificate rules and expiry, see the Nebraska resale certificate guide.
Penalties
Late filing or payment carries a penalty of 10% of the tax due (or $25, whichever is greater), plus interest from the due date.
Audits & Appeals
You can protest a Notice of Proposed Deficiency Determination by filing a petition for redetermination within 60 days of the notice date [6]. Miss the 60-day window and the determination becomes final [6].
Sources
[1] Nebraska DOR — Sales and Use Tax FAQs (5.5% rate, digital, clothing)
[5] Nebraska DOR — Form 13 (Resale or Exempt Sale Certificate)
[6] Nebraska DOR — File a Protest (60-day petition for redetermination)
[8] Nebraska Department of Revenue — Remote Seller and Marketplace Facilitator FAQs
Verified July 2026 against Nebraska Department of Revenue published guidance.
More Nebraska sales tax topics
Guides and tools for specific Nebraska sales tax questions.
- Nebraska sales tax calculator
- Nebraska sales tax exemptions
- Nebraska resale certificate
- Nebraska sales tax due dates
- Nebraska sales tax on digital products
Nebraska city sales tax rates
The combined state and local rate for each city, with a rate for every ZIP code.
Frequently Asked Questions
US Sales Tax Calculator
Results
Enter a ZIP code to see its combined state, county, city and district rate.
Calculate tax on a sale
Look up a rate, then enter an amount to see the tax and total.
This is an estimate based on location alone. The tax you owe also depends on what you sell, who you sell to and the exact delivery address. If you intend to rely on these rates, use the Kintsugi platform (opens in a new tab).