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 July 1, 2022

Updated 03/03/2022

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

Notification to Permitholders of Changes in Local Sales and Use Tax Rates Effective April 1, 2022

Updated 12/02/2021

Effective April 1, 2022, the city of Arapahoe will increase its rate from 1% to 1.5%.

Notification to Permitholders of Changes in Local Sales and Use Tax Rates Effective January 1, 2022

Updated 09/03/2021

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

(updated 03/03/2022)

Sales and Use Tax Rates and Boundary Files for Downloading

Local Sales and Use Tax Rates

Sales Tax Rate Cards

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.
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