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, 2020
(updated 12/02/2019)

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

  • Clatonia will start a new 0.5% city sales and use tax rate.
  • Shelby will start a new 1.5% city sales and use tax rate.
  • Clarks will increase its city sales and use tax rate from 1% to 1.5%.
  • Friend will increase its city sales and use tax rate from 1% to 1.5%.

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, 2020
(updated 09/04/2019)

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

  • Gage County started a new 0.5% county sales and use tax rate that is effective in the entire Gage County area.
  • Deshler started a new 1% city sales and use tax rate. 
  • Unadilla started a new 1.5% city sales and use tax rate. 
  • Decatur increased its city sales and use tax rate from 1% to 2%

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 started a 1.5% local sales and use tax. Also effective October 1, 2019 the city of Lincoln increased its local sales and use tax rate to 1.75%. 


Municipal Boundary Changes

  (updated 12/02/2019)


Sales and Use Tax Rates and Boundary File

  (updated 12/2019)


Local Sales and Use Tax Rates

Effective April 1, 2020
Local Sales and Use Tax Rates

Effective January 1, 2020
Local Sales and Use Tax Rates


Important Information

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 Tax

Information for Common or Contract Carriers


 

Local Sales and Use Tax Rates for Previous Periods


Sales Tax Rate Cards


Miscellaneous Information


 
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