# Lincoln, NE Sales Tax Rate (2026)

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

The combined sales tax rate in Lincoln, NE is 7.25% as of September 2026: 5.5% state and 1.75% city.

| 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).

## Lincoln sales tax rates by ZIP code

| ZIP | County | Combined rate |
| --- | --- | --- |
| 68501 | Lancaster County | 7.25% |
| 68502 | Lancaster County | 7.25% |
| 68503 | Lancaster County | 7.25% |
| 68504 | Lancaster County | 7.25% |
| 68505 | Lancaster County | 7.25% |
| 68506 | Lancaster County | 7.25% |
| 68507 | Lancaster County | 7.25% |
| 68508 | Lancaster County | 7.25% |
| 68509 | Lancaster County | 7.25% |
| 68510 | Lancaster County | 7.25% |
| 68512 | Lancaster County | 7.25% |
| 68514 | Lancaster County | 7.25% |
| 68516 | Lancaster County | 7.25% |
| 68517 | Lancaster County | 7.25% |
| 68520 | Lancaster County | 7.25% |
| 68521 | Lancaster County | 7.25% |
| 68522 | Lancaster County | 7.25% |
| 68523 | Lancaster County | 7.25% |
| 68524 | Lancaster County | 7.25% |
| 68526 | Lancaster County | 7.25% |
| 68527 | Lancaster County | 7.25% |
| 68528 | Lancaster County | 7.25% |
| 68529 | Lancaster County | 7.25% |
| 68531 | Lancaster County | 7.25% |
| 68532 | Lancaster County | 7.25% |
| 68542 | Lancaster County | 7.25% |
| 68583 | Lancaster County | 7.25% |
| 68588 | Lancaster County | 7.25% |

## Selling into Lincoln: 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 Lincoln, NE?

The combined sales tax rate in Lincoln, NE is 7.25% as of September 2026: 5.5% state and 1.75% city.

### Why do sales tax rates differ by ZIP code in Lincoln?

In Lincoln they don't: all 28 ZIP codes with a Lincoln mailing address carry 7.25%. Local taxes still follow jurisdiction boundaries rather than ZIP codes, so rate each sale by its delivery address.

### Do I need to collect Lincoln 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 Lincoln.

### 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.