Nebraska Sales and Use Tax

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

NEW Good Life District Local Option Sales and Use Tax

LB 1317, passed in 2024, allows a city to impose a new local tax called the Good Life District (GLD) Local Option Sales and Use Tax, if they have a GLD located within the city’s boundaries. Effective July 1, 2025, a 2.75% GLD Local Option Sales and Use Tax rate will be imposed by the city of Omaha on taxable transaction within the GLD named “Avenue One”.  For the GLD named “Nebraska Crossing Village District” which is located partially inside and partially outside of Gretna, this new 2.75% tax rate will be imposed by the city of Gretna, effective on July 1, 2025.

For transactions within the Avenue One GLD, located inside of Omaha, this new 2.75% GLD local option sales and use tax will be in addition to Omaha’s current 1.5% local sales and use tax rate. It’s important to understand that Omaha’s 1.5% local sales and use tax rate is imposed on all taxable transactions made within the city limits of Omaha; however, this 2.75% tax rate is ONLY imposed on transactions sourced within the GLD Avenue One boundaries.

For the GLD “Nebraska Crossing Village District”, this GLD has an area that is partially located within Gretna but also has a large area that is outside of Gretna’s boundaries.  The portion of this GLD that is also located within Gretna’s boundaries is primarily the Nebraska Crossing Outlet Mall and a few businesses near the mall.  This new 2.75% GLD local option sales and use tax is only imposed on taxable transactions sourced to the GLD Nebraska Crossing Village District that are also located within Gretna’s city boundaries. The Nebraska Crossing Village District GLD has a very large area that is outside of Gretna’s boundaries, so this area is not subject to the new GLD local option sales and use tax rate.  Additionally, there is a large area of Gretna’s city boundaries that are NOT inside the Nebraska Crossing Village District GLD.  
The boundaries of all GLDs are shown on Revenue’s website under the Sales Tax Rate Finder link. Click the GLD search tool    and click the down arrow in the search box to select the maps for any of the four current GLDs. The boundaries of each GLD are shown in a purplish pink color, identifying both the boundaries of the GLD and the areas that are inside a city’s boundaries.  Boundaries of a GLD that are outside the city boundaries are shown in light pink on this link.  

The new GLD Local Option Sales and Use Tax will be reported on the Nebraska Schedule I of the Nebraska and Local Sales and Use Tax Return, Form 10 for retailers, or on the Nebraska and Local Business Use Tax Return, Form 2 for use tax filers.  This tax will be listed as a separate GLD Local Option Sales and Use Tax  and will be given a unique ‘city code number’ on our forms.  This is because it needs to be separately identified from any other local sales and use tax receipts. This GLD local option tax is for a different purpose/usage than the city’s local sales and use taxes.  This GLD Local Option Sales and Use Tax cannot be reduced by any refund claims or incentive claims prior to being remitted back to the city.  Just a reminder that the state sales and use tax rate on taxable transactions that are made within a GLD and inside the city’s boundaries is 2.75% instead of 5.5%.  All returns are being updated to show the changes in taxes and will be available on the website by May 1, 2025.  

Local Sales and Use Tax Rate Changes

For the calendar quarter starting on July 1, 2025, the city of Wilber will decrease its local sales and use tax rate from 1.5% to 1%.  

As a reminder of the upcoming calendar quarter beginning on April 1, 2025, the following changes will be made.

  • Rulo, Shickley, and Thedford will each start a new local sales and use tax rate of 1%.
  • Curtis and Eustis will each increase their current 1% rate to 1.5%.
  • Friend, Mullen, and Norfolk will each increase their rate from 1.5% to 2%.

No Lodging Tax Rate Changes

There are no changes in the lodging tax rates for the calendar quarters beginning on April 1, 2025 or July 1, 2025.  
 

For the calendar quarter beginning on April 1, 2025, the local sales and use tax changes will be:

  • Rulo, Shickley, and Thedford will each impose a new tax at a 1% rate;
  • Curtis and Eustis will each increase their rate from 1% to 1.5%;
  • Friend, Mullen and Norfolk will each increase their rate from 1.5% to 2%

There are no changes in county lodging tax rates for April 1, 2025.

As a reminder for the upcoming calendar quarter beginning on January 1, 2025, the city of Minatare will impose a new 1% local sales and use tax rate.

There were no changes in county lodging tax rates for January 1, 2025.

For the calendar quarter beginning on January 1, 2025, the city of Minatare will impose a new 1% local sales and use tax rate. 

There are no changes in county lodging tax rates beginning on January 1, 2025. 

As a reminder for the upcoming calendar quarter beginning on October 1, 2024, the local sales and use tax rate changes will be: 

  • Adams will impose a new 1% rate;
  • Grafton and Kenesaw will each impose a new 1.5% rate;
  • Lyons will increase its rate from 1.5% to 2%; and   
  • Mullen and Nelson will each increase their rate from 1% to 1.5%.  

There are no changes in county lodging tax rates for October 1, 2024.
 
Two additional Good Life Districts (GLD) were approved by the Department of Economic Development. They were named “Operation Grand Island Goodlife” and “La Belle Vue Good Life District”.  Effective on October 1, 2024, the state sales and use tax rate of 2.75% will be effective on transactions sourced to these GLDs that are also within a city’s boundaries. Transactions made within any GLD but that are OUTSIDE the boundaries of a city have a state rate of 5.5%. Local rates are in effect as applicable. The Sales Tax Rate Finder on our website will show these different rates by street level address on and after October 1, 2024.  Maps outlining the boundaries of all four of the GLDs are currently available on the Sales Tax Rate Finder by using the Filter button.  

For the calendar quarter beginning on October 1, 2024, the local sales and use tax rate changes will be: 

  • Adams will impose a new 1% rate;
  • Grafton and Kenesaw will each impose a new 1.5% rate;
  • Lyons will increase its rate from 1.5% to 2%; and   
  • Mullen and Nelson will each increase their rate from 1% to 1.5%. 

There are no changes in county lodging tax rates for October 1, 2024.
As a reminder for the upcoming calendar quarter of July 1, 2024, there are no local sales and use tax rate changes or county lodging tax rate changes.
Per recent legislation (LB 1317, Section 81) changes were made to the state sales and use tax rate for Good Life District (GLD) transactions.  Effective on July 1, 2024 the state sales and use tax rate is 2.75% only on those transactions sourced to a GLD area that are also within the city boundaries. Transactions made within a GLD but that are OUTSIDE the boundaries of a city have a state rate of 5.5%. This currently only affects the GLD Nebraska Crossing Village District (GLD 802-802) which is located both outside and inside of Gretna’s city boundaries.  The GLD Avenue One (GLD 801-801) is located entirely within Omaha, so this GLD has a state rate of 2.75%.  Changes are being made to our sales and use tax returns for this change.  The Sales Tax Rate Finder on our website will show these different rates on and after July 1, 2024. 

Updated 03/05/2024

For the calendar quarter beginning on July 1, 2024, there are no local rate changes. 

As a reminder for the upcoming calendar quarter of April 1, 2024, the city of Crofton will increase its local sales and use tax rate from 1% to 1.5%.  

The Good Life District(GLD) state rate changes are effective on April 1, 2024.  The Sales Tax Rate Finder has a new filter that shows the map location of the two approved GLDs, which are GL801-Avenue One and GL802-Nebraska Crossing Village District.  The GLD state rate of 2.75% will not show on the Sales Tax Rate finder until April 1, 2024. The Rates and Boundaries File is already posted to our website and this file does show the GL801- Avenue One and GL802- Nebraska Crossing Village District rates. 
 
There are no changes for lodging tax for the quarter beginning on July 1, 2024.

Updated 12/01/2023

For the calendar quarter beginning on April 1, 2024, the city of Crofton will increase its local sales and use tax rate from 1% to 1.5%.

As a reminder for the upcoming calendar quarter of January 1, 2024, the city of Kimball will decrease its local sales and use tax rate from 1.5% to 1%.

There are no changes for lodging tax for the quarter beginning on April 1, 2024.

Updated 09/01/2023

For the calendar quarter beginning on January 1, 2024, the city of Kimball will decrease its local sales and use tax rate from 1.5% to 1%.

Updated 06/02/2023

Effective October 1, 2023, the city of Nebraska City will decrease its local sales and use tax rate from 2% to 1.5%. 

Updated 03/03/2023

Effective July 1, 2023, the village of Trenton will start a local sales and use tax rate of 1.5%.

Effective July 1, 2023, the city of Ord will decrease its local sales and use tax rate from 2% to 1.5%. 

Updated 12/02/2022

Effective April 1, 2023, the village of Halsey will start a local sales and use tax rate of 0.5%.​

Effective April 1, 2023, the village of Hallam will start a local sales and use tax rate of 1%.

Effective April 1, 2023, the villages of Emerson and Wynot will each start a local sales and use tax rate of 1.5%.

Effective April 1, 2023, the village of Ewing and the city of St. Paul will each increase their local sales and use tax rate to 1.5%.

Effective April 1, 2023, the cities of Genoa, McCook, and North Platte will each increase their local sales and use tax rate to 2%.

Updated 09/08/2022

Effective January 1, 2023, the village of Byron will start a local sales and use tax rate of 1%.

Effective January 1, 2023, the village of Sutherland will start a local sales and use tax rate of 1.5%.

Effective January 1, 2023, the city of Seward will increase its local sales and use tax rate from 1.5% to 2%.

Effective January 1, 2023, Gage County will terminate its 0.5% local sales and use tax rate.

With the termination of Gage County’s local sales and use tax, there will only be local sales tax in the other cities and villages within Gage County that impose a local sales and use tax.  These cities and villages are Beatrice (2%), Clatonia (0.5%), Cortland (1%), Odell (1%), and Wymore (1.5%). 

(updated 06/03/2022)

Effective October 1, 2022, the village of Bruning and the city of Humboldt will start a local sales and use tax rate of 1.5%.

Also effective October 1, 2022, the following cities: Falls City, Gering, and West Point, will each increase their local sales tax and use tax from 1.5% to 2%.

Updated 03/03/2022

There are no changes to local sales and use tax rates that are effective July 1, 2022.

Municipal Boundary Changes

  (updated 03/05/2025)

Sales and Use Tax Rates and Boundary Files for Downloading

Frequently Asked Questions

 

Information for Remote Sellers and Marketplace Facilitators

How to Start or Close Your Business

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 and Use Tax

Information for Common or Contract Carrier

Frequently Asked Questions

Informational Notices:

After South Dakota v. Wayfair, if you are making sales of property or services into other states, you may have an obligation to collect and remit those states’ sales taxes. If you are licensed to collect and remit tax in Nebraska, you should continue doing so. You can obtain information on the licensing requirements for other states at: taxadmin.org. You can register with 23 other states using the Streamlined Sales Tax Registration System (SSTRS) registration form, which is available at: sstregister.org.

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