# Nebraska Sales Tax Guide (2026)

Canonical: https://trykintsugi.com/sales-tax-guides/usa/nebraska
Published: September 22, 2026

Nebraska's 5.5% state rate reaches 7.5% with local taxes. Remote sellers cross economic nexus at $100,000 or 200 transactions.

- **SaaS:** Exempt
- **Clothing:** Taxable
- **Groceries:** Exempt
- **Digital Goods:** Taxable

- **Effective date::** 
- **Scheduled change::** 

## 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

## 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](/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].

## 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)](https://revenue.nebraska.gov/about/frequently-asked-questions/nebraska-sales-and-use-tax-faqs)

- [2] [Nebraska DOR — Remote Seller FAQs (economic nexus)](https://revenue.nebraska.gov/about/frequently-asked-questions/remote-seller-and-marketplace-facilitator-faqs)

- [3] [Nebraska DOR — Reg 1-088 (software taxability)](https://revenue.nebraska.gov/sites/default/files/doc/legal/regs/1-088.pdf)

- [4] [Nebraska DOR — Reg 1-087 (food exemption)](https://revenue.nebraska.gov/sites/default/files/doc/legal/regs/1-087.pdf)

- [5] [Nebraska DOR — Form 13 (Resale or Exempt Sale Certificate)](https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/f_13.pdf)

- [6] [Nebraska DOR — File a Protest (60-day petition for redetermination)](https://revenue.nebraska.gov/businesses/electronically-file-your-protest)

- [7] [Nebraska DOR — Register Your New Business Online](https://revenue.nebraska.gov/businesses/register-your-new-business-online)

- [8] [Nebraska Department of Revenue — Remote Seller and Marketplace Facilitator FAQs](https://revenue.nebraska.gov/about/frequently-asked-questions/remote-seller-and-marketplace-facilitator-faqs)

Verified July 2026 against Nebraska Department of Revenue published guidance.

## Frequently Asked Questions

### What is the Nebraska sales tax rate in 2026?

5.5% state plus up to 2% local, for combined rates as high as 7.5%; Omaha is 7%.

### What is Nebraska's economic nexus threshold?

$100,000 in gross retail sales or 200 separate transactions into Nebraska in the current or prior calendar year. Either one triggers nexus.

### Is SaaS taxable in Nebraska?

Access-only SaaS, where no software is transferred to the customer, is generally not taxed in Nebraska. Transferred software is taxable.

### Are groceries taxed in Nebraska?

No. Groceries and prescription drugs are exempt from Nebraska sales tax.

### When are Nebraska sales tax returns due?

The 20th of the month following the reporting period.

### What is the penalty for late Nebraska sales tax?

10% of the tax due (or $25, whichever is greater), plus interest.

## Related Reading

- [Nebraska Sales Tax on Digital Products: A 2026 Guide for Businesses](/blog/nebraska-sales-tax-on-digital-products)

- [2026 Sales Tax Exemption Nebraska: What Businesses Must Know](/blog/sales-tax-exemption-nebraska)

## US Sales Tax Calculator