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Nebraska Sales and Use Tax

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

Notification to Permitholders of Changes in Local Sales and Use Tax Rates
Effective January 1, 2020

(updated 09/12/2019)

Effective January 1, 2020, the following changes will be made for local sales and use tax rates:

  • Gage County will start a new 0.5% county sales and use tax rate that is effective in the entire Gage County area.
  • Deshler will start a new 1% city sales and use tax rate.
  • Unadilla will start a new 1.5% city sales and use tax rate.
  • Decatur will increase its city sales and use tax rate from 1% 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 October 1, 2019

(updated 06/03/2019)

Effective October 1, 2019, the city of Orchard will start a 1.5% local sales and use tax. Also effective October 1, 2019 the city of Lincoln will increase its local sales and use tax rate to 1.75%. 

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

(updated 03/01/2019)

Effective July 1, 2019, the cities of Coleridge, Nehawka, and Wauneta will each start a 1% local sales and use tax. Also effective July 1, 2019 the city of St. Edward will increase its local sales and use tax rate to 1.5%. 

MUNICIPAL BOUNDARY CHANGES
(updated 09/04/2019)
LOCAL SALES AND USE TAX RATES
Effective July 1, 2019
Local Sales and Use Tax Rates

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

[HTML]  [PDF]
Effective January 1, 2020
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%

How to Start or Close Your Business

Information for Remote Sellers and Marketplace Facilitators

Beware of Websites "Selling" Sales Tax Certificates

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

Direct Payment Permits

Distributors' Agreements

Attention CenturyLink Center, Pinnacle Bank Arena, or Ralston Arena Retailers and Vendors

Local Sales and Use Tax Regulations

Sales Tax Rate Finder

Sales and Use Tax Regulations

Revenue Rulings

Frequently Asked Questions

Electronic Payment Options

Information for Contractors

Sales and Use Tax Forms

Information Guides

Recently Issued Sales Tax Permits
This service allows users to download a list of all new sales tax permits issued by the Nebraska Department of Revenue. The information becomes available each month and includes business name and address and is available in an online report listing or a tab delimited format ($5.50/download). In order to use the fee services online you must subscribe to Nebraska.gov. If you are not a Nebraska.gov subscriber, you can request subscription information online.


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