Nebraska Sales Tax Guide: Rate, Rules & Filing
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].
What is taxable in Nebraska?
SaaS
Exempt
Clothing
Taxable
Groceries
Exempt
Digital Goods
Taxable
What are the sales tax rates in Nebraska?
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 |
To find the combined rate for a specific address, use our US sales tax calculator.
What are the sales tax rates by county in Nebraska?
The combined rate is the 5.5% state rate plus any county, city and special district taxes. The range covers every ZIP code in the county, and the most common rate is the one found in the most of them. Select a column heading to sort, or look up an exact address with the sales tax calculator.
Rates as of 84 counties with a local tax
| Adams County | 5.5%–7% | 7% | 3 |
|---|---|---|---|
| Antelope County | 5.5%–7% | 5.5% | 4 |
| Boone County | 5.5%–7% | 6.5% | 4 |
| Box Butte County | 7% | 7% | 2 |
| Boyd County | 5.5%–6.5% | 5.5% | 1 |
| Brown County | 5.5%–7% | 5.5% | 1 |
| Buffalo County | 5.5%–7% | 7% | 6 |
| Burt County | 5.5%–7.5% | 7.5% | 4 |
| Butler County | 5.5%–7.5% | 5.5% | 5 |
| Cass County | 5.5%–7% | 5.5% | 9 |
| Cedar County | 5.5%–7% | 5.5% | 6 |
| Chase County | 5.5%–6.5% | 5.5% | 2 |
| Cheyenne County | 5.5%–7.5% | 5.5% | 1 |
| Clay County | 5.5%–7% | 5.5% | 6 |
| Colfax County | 5.5%–7% | 7% | 4 |
The other 9 counties have no county or city sales tax, so the 5.5% state rate applies there. Places are the post-office towns of the ZIP codes, so a large city can count more than once. A ZIP code can cross a city or district line, so confirm the rate for the exact address. Source: Kintsugi's rate table, updated monthly from state and local rate data.
What is the sales tax rate in Omaha, Lincoln and other Nebraska cities?
Inside city limits, Omaha's sales tax rate is 7%, Lincoln's sales tax rate is 7.25% and Bellevue's sales tax rate is 7% (as of September 2026). Addresses outside city limits pay the county rate shown above.
City | County | Combined rate |
|---|---|---|
Douglas County | 7% | |
Lancaster County | 7.25% | |
Bellevue | Sarpy County | 7% |
Grand Island | Hall County | 7.5% |
Kearney | Buffalo County | 7% |
Fremont | Dodge County | 7% |
Hastings | Adams County | 7% |
Norfolk | Madison County | 7.5% |
North Platte | Lincoln County | 7.5% |
Columbus | Platte County | 7% |
Papillion | Sarpy County | 7.5% |
La Vista | Sarpy County | 7.5% |
Rates inside city limits, from Kintsugi's rate table as of September 2026. Official rates: Nebraska DOR local sales and use tax rates.
What is the sales tax registration and nexus threshold in Nebraska?
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.
What is the marketplace facilitator law in Nebraska?
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]
What are the sales tax filing frequencies and deadlines in Nebraska?
Nebraska assigns monthly, quarterly, or annual filing based on tax volume. Returns are due the 20th of the month following the reporting period. For the portal, return, and step-by-step, see our guide to filing Nebraska sales tax online.
What is exempt from sales tax in Nebraska?
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.
How do resale and exemption certificates work in Nebraska?
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.
What are the sales tax penalties in Nebraska?
Late filing or payment carries a penalty of 10% of the tax due (or $25, whichever is greater), plus interest from the due date. Our Nebraska filing guide lists late filing penalties, interest, and what to do if you missed a return.
How do sales tax audits and appeals work in Nebraska?
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
- How to file Nebraska sales tax
- Nebraska sales tax due dates
- Nebraska sales tax on digital products
- Nebraska rate changes, January 2027
- Nebraska late filing penalties compared with other states
- Nebraska sales tax notices explained
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).