# Lancaster County, NE Sales Tax Rate (2026)

Canonical: https://trykintsugi.com/sales-tax-guides/usa/nebraska/lancaster-county
Published: 2026-09-01

The most common combined sales tax rate in Lancaster County, NE is 7.25% as of September 2026: 5.5% state and 1.75% city. Rates across the county's 42 ZIP codes range from 5.5% to 7.25%, depending on the city and special districts. Nebraska's state rate is 5.5%, so local taxes add 1.75% here.

| Component | Rate |
| --- | --- |
| State | 5.5% |
| County | 0% |
| City | 1.75% |
| Special district | 0% |
| **Combined** | **7.25%** |

Source: Kintsugi's rate table, as of September 2026. Official rates: [Nebraska DOR — Sales and Use Tax FAQs](https://revenue.nebraska.gov/about/frequently-asked-questions/nebraska-sales-and-use-tax-faqs).

## Sales tax rates by place in Lancaster County

| Place | Combined rate | ZIP codes |
| --- | --- | --- |
| Lincoln | 7.25% | 28 |
| Bennet | 6.5% | 1 |
| Davey | 7.25% | 1 |
| Denton | 5.5% | 1 |
| Firth | 5.5% | 1 |
| Hallam | 6.5% | 1 |
| Hickman | 7% | 1 |
| Malcolm | 6.5% | 1 |
| Martell | 5.5% | 1 |
| Panama | 5.5% | 1 |
| Raymond | 5.5% | 1 |
| Roca | 7.25% | 1 |
| Sprague | 5.5% | 1 |
| Walton | 5.5% | 1 |
| Waverly | 7% | 1 |

## Lancaster County sales tax rates by ZIP code

| ZIP | Combined rate |
| --- | --- |
| 68317 | 6.5% |
| 68336 | 7.25% |
| 68339 | 5.5% |
| 68358 | 5.5% |
| 68368 | 6.5% |
| 68372 | 7% |
| 68402 | 6.5% |
| 68404 | 5.5% |
| 68419 | 5.5% |
| 68428 | 5.5% |
| 68430 | 7.25% |
| 68438 | 5.5% |
| 68461 | 5.5% |
| 68462 | 7% |
| 68501 | 7.25% |
| 68502 | 7.25% |
| 68503 | 7.25% |
| 68504 | 7.25% |
| 68505 | 7.25% |
| 68506 | 7.25% |
| 68507 | 7.25% |
| 68508 | 7.25% |
| 68509 | 7.25% |
| 68510 | 7.25% |
| 68512 | 7.25% |
| 68514 | 7.25% |
| 68516 | 7.25% |
| 68517 | 7.25% |
| 68520 | 7.25% |
| 68521 | 7.25% |
| 68522 | 7.25% |
| 68523 | 7.25% |
| 68524 | 7.25% |
| 68526 | 7.25% |
| 68527 | 7.25% |
| 68528 | 7.25% |
| 68529 | 7.25% |
| 68531 | 7.25% |
| 68532 | 7.25% |
| 68542 | 7.25% |
| 68583 | 7.25% |
| 68588 | 7.25% |

## Selling into Lancaster County: Nebraska rules

- **What's taxable:** At the state level, SaaS is exempt, clothing is taxable, groceries are exempt and digital goods are taxable.
- **Economic nexus:** 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.
- **Filing:** Nebraska assigns monthly, quarterly, or annual filing based on tax volume. Returns are due the 20th of the month following the reporting period.

More in the [Nebraska sales tax guide](/sales-tax-guides/usa/nebraska).

## Frequently asked questions

### What is the sales tax rate in Lancaster County, NE?

The most common combined sales tax rate in Lancaster County, NE is 7.25% as of September 2026: 5.5% state and 1.75% city. Rates across the county's 42 ZIP codes range from 5.5% to 7.25%, depending on the city and special districts. Nebraska's state rate is 5.5%, so local taxes add 1.75% here.

### Why do sales tax rates differ within Lancaster County?

Local sales taxes follow city and district boundaries, and ZIP codes don't. Of the 42 ZIP codes in Lancaster County, 30 carry 7.25% and the rest range from 5.5% to 7.25%, usually because the ZIP lies in a city or special taxing district with its own tax. Always rate a sale by the delivery address, not the county or ZIP alone.

### Which places in Lancaster County have their own sales tax?

8 of the 15 places in Lancaster County levy a city sales tax on top of the state and county rates. The highest combined rates are in Lincoln (7.25%), Davey (7.25%), Roca (7.25%), Hickman (7%) and Waverly (7%).

### Do I need to collect Lancaster County sales tax if I'm based out of state?

Only once you have nexus 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. After you register, you collect Nebraska sales tax on taxable sales delivered to Lancaster County.

### What does Nebraska tax?

At the state level, SaaS is exempt, clothing is taxable, groceries are exempt and digital goods are taxable. The Nebraska sales tax guide covers exemptions and local exceptions.