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March 11, 2009

Douglas A. Ewald, Tax Commissioner
(402) 471-5604
Karen Barrett, Policy Section
(402) 471-5980


LINCOLN — Tax Commissioner Douglas Ewald announced today that, effective April 1, 2009, the cities of Chambers, Chester, Crofton, Daykin, Doniphan, Mullen, and West Point will each implement a new city sales and use tax rate of one percent (1.0%). Also effective April 1, 2009, the cities of Benkelman and Monroe will implement a new city sales and use tax of one and one-half percent (1.5%).

Retailers in the affected cities are being notified of the changes.The Nebraska Department of Revenue (Department) also provides written notice of changes to sales tax permitholders in those cities. Information listing jurisdictions with a local sales and use tax is being updated and distributed.

All retailers who sell items for delivery in a community with a local sales tax are responsible for collecting 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 taxes can be set at 0.5%, 1.0% and 1.5%. On April 1, 2009:

• Three cities 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
• 67 cities will have a 1.5% sales and use tax rate.

For detailed information about sales and use tax, including 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.


Douglas A. Ewald
Tax Commissioner

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