Nebraska Sales and Use Tax

Updated 09/03/2021

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

updated 03/03/2021

Effective July 1, 2021, the following changes were made for local sales and use tax rates:

• Manley started a 0.5% rate, and
• Humphrey increased its rate from 1.5% to 2%.

​​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.

• 4^th Quarter 2021
• 3^rd Quarter 2021
• 2^nd Quarter 2021
•  1^st Quarter 2021

•  5.5%
•  6%
•  6.5%
•  7%
•  7.25%
•  7.5%
•   8%

• 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