Home   -  About Us  -  Contact Us  -  Jobs  -  Languages - Site Map
Nebraska Department of Revenue
 

Nebraska Department of Revenue

Property AssessmentMotor FuelsCharitable GamingNebraska Lottery

Subscribe!

 

Click here for ways to contact us and mailing addresses.

FOR IMMEDIATE RELEASE:
December 3, 2010

FOR INFORMATION CONTACT:
Douglas A. Ewald, Tax Commissioner
(402) 471-5604

CHANGES IN CITY SALES AND USE TAX RATES

LINCOLN — Tax Commissioner Doug Ewald announced today, that effective January 1, 2011, Brownville will start a new city sales and use tax at the rate of 1.0%; Curtis will increase its current city sales and use tax rate to 1.0%; and Genoa will increase its current city sales and use tax rate to 1.5%.

The Nebraska Department of Revenue (Department) has updated its website to provide notification of these changes. Written notification will no longer be mailed to all sales tax permitholders.

Retailers making taxable sales in a city, or the one county with a local option sales tax, must collect BOTH the state and local sales taxes. Local sales tax receipts are reported to the Department along with state sales tax receipts, and are distributed to the communities where they were collected. If sales tax is not collected on a taxable sale by the retailer at the time of purchase, the buyer is responsible for paying the appropriate use tax directly to the Department.

Local sales and use tax rates can be set at 0.5%, 1.0%, or 1.5%.

On January 1, 2011:

• One city and one county will have a 0.5% sales and use tax rate;
• 112 cities will have a 1.0% sales and use tax rate; and
• 76 cities will have a 1.5% sales and use tax rate.

For detailed information about sales and use tax, including instructions for online filing of the sales and use tax return, rates, forms, information guides, revenue rulings, frequently asked questions, and a schedule of the Department’s free educational seminars, please visit www.revenue.nebraska.gov.

##

APPROVED:
Douglas A. Ewald
Tax Commissioner


Official Nebraska State Government Home Page | Privacy Policy | About Outside Links
Forms Frequently Asked Questions Tax Incentives Information Guides Legal Information News Releases/FYI Research Sales Tax Rate Finder Tax Calendar Taxpayer Education Useful Links Video Center