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Nebraska Sales and Use Tax

• The Nebraska state sales and use tax rate is 5.5% (.055).


How to Start or Close Your Business

File Your Nebraska and Local Sales and Use Tax Return, Form 10, Online

Local Sales and Use Tax Information – What Happens After the Election?

Mandate Information

Sales Tax Exemptions Chart

Streamlined Sales Tax

Information for Common or Contract Carriers

Notification to Permitholders of Changes in Local Sales and Use Tax Rates
Effective April 1, 2019

(updated 12/03/2018)

Effective April 1, 2019, the following changes were made for local sales and use tax rates:

  • Ansley, DeWitt, Laurel, and Pleasanton will each start a 1% local sales and use tax rate.
  • Hubbard will start a 1.5% local sales and use tax rate.
  • Dakota City will increase its local sales and use tax rate to 1.0%.
  • Clay Center, Harrison, Oakland, Osmond, and Pender will each increase its local sales and use tax rate to 1.5%.
  • Beatrice, Fullerton, Grand Island, Loup City, Ord, Paxton, and Sargent will each increase its local sales and use tax rate to 2%.

These cities have complied with the notification requirements under the Local Option Sales and Use Tax Regulations. The Department has sent written acknowledgments to the city clerk acknowledging compliance with these requirements and the effective date.

Notification to Permitholders of Changes in Local Sales and Use Tax Rates
Effective January 1, 2019

(updated 08/31/2018)

Effective January 1, 2019, Pender will terminate its city sales and use tax rate, while Randolph and Wahoo will each increase their city sales and use tax rate to 2%.  Also, Dakota City will start a city sales and use tax at the rate of 0.5%. 

NOTE: Since Dakota City is within Dakota County, which imposes a 0.5% COUNTY sales and use tax rate, the Dakota County sales and use tax rate will no longer be effective for taxable deliveries made within the Dakota City boundaries as of January 1, 2019.  A county sales and use tax is only imposed on taxable sales within the county, but outside the city boundaries of any city that imposes a city sales tax.

Notification to Permitholders of Changes in Local Sales and Use Tax Rates
Effective October 1, 2018

(updated 06/01/2018)

Effective October 1, 2018, the local sales and use tax rate for Lincoln decreased from 1.75% to 1.5%.  Also effective on October 1, 2018, the village of Stuart increased its local sales tax rate from 1% to 1.5%, and the cities of Tekamah and Wisner each increased their local sales tax rate from 1.5% to 2%.

MUNICIPAL BOUNDARY CHANGES
(updated 01/02/2019)
LOCAL SALES AND USE TAX RATES
Effective October 1, 2018
Local Sales and Use Tax Rates

[HTML]  [PDF]
Effective January 1, 2019
Local Sales and Use Tax Rates

[HTML]  [PDF]
Effective April 1, 2019
Local Sales and Use Tax Rates

[HTML]  [PDF]
Local Sales and Use Tax Rates for Previous Periods:
Sales Tax Rate Cards:
5.5%   |   6%   |   6.5%   |   7%  |  7.25%  |  7.5%

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