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 April 1, 2021
(updated 12/03/2020)
Effective April 1, 2021, the following changes will be made for local sales and use tax rates:
- Fordyce will start a city sales and use tax rate of 1%;
- Spalding will start a city sales and use tax rate of 1.5%;
- Gibbon, Guide Rock, and Hartington will each increase its rate from 1% to 1.5%; and
- Upland will increase its rate from 0.5% to 1.5%.
These cities have complied with the notification requirements under the Local Option Sales and Use Tax Regulations. The Nebraska Department of Revenue 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, 2021
Updated 09/03/2020
Effective January 1, 2021, the local sales and use tax rates for Gordon, Greeley, and Juniata each increased from 1% to 1.5%.
Notification to Permitholders of Changes in Local Sales and Use Tax Rates Effective October 1, 2020
updated 06/03/2020
Effective October 1, 2020, the following changes were made for local sales and use tax rates:
- Ewing started a 0.5% rate,
- Rising City started a 1% rate,
- Davey, Dorchester, Milligan, Palmer, and Roca each started a 1.5% rate,
- Bertrand, Superior and Waverly each increased its rate from 1.0% to 1.5%,
- Gretna increased its rate from 1.5% to 2%, and
- Randolph decreased its rate from 2.0% to 1.5%.
Sales and Use Tax Rates and Boundary Files for Downloading
Local Sales and Use Tax Rates
April 1, 2021 --
January 1, 2021 -- March 31, 2021
October 1, 2020 -- December 31, 2020
July 1, 2020 -- September 30, 2020
April 1, 2020 -- June 30, 2020
January 1, 2020 -- March 31, 2020
October 1, 2019 -- December 31, 2019
July 1, 2019 -- September 30, 2019
April 1, 2019 -- June 30, 2019
January 1, 2019 -- March 31, 2019
October 1, 2018 -- December 31, 2018
April 1, 2018 through -- September 30, 2018
October 1, 2017 -- March 31, 2018
April 1, 2017 -- September 30, 2017
January 1, 2017 -- March 31, 2017
October 1, 2016 -- December 31, 2016
April 1, 2016 -- September 30, 2016
October 1, 2015 -- March 31, 2016
April 1, 2015 -- September 30, 2015
January 1, 2015 -- March 31, 2015
October 1, 2014 -- December 31, 2014
January 1, 2014 -- September 30, 2014
July 1, 2013 -- December 31, 2013
April 1, 2013 -- June 30, 2013
January 1, 2013 -- March 31, 2013
October 1, 2012 -- December 31, 2012
July 1, 2012 -- September 30, 2012
April 1, 2012 -- June 30, 2012
October 1, 2011 -- March 31, 2012
April 1, 2011 -- September 30, 2011
Important Information
Miscellaneous Information
- 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.
- 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.
- 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
- Electronic Payment Options
- Information for Contractors
- Sales and Use Tax Forms
- Information Guide
Sales Tax on Services
Informational Notices:
-
If you are engaged in providing pest control services
If you are engaged in building cleaning and maintenance
If you install or apply tangible personal property
If you are engaged in motor vehicle towing
If you are engaged in motor vehicle painting
If you are engaged in providing security services
If you are engaged in motor vehicle washing and waxing
If you provide animal specialty services
If you are providing detective services
If you provide recreational vehicle (RV) park services
If you provide repair or maintenance services