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, 2023

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, McCookand North Platte will each increase their local sales and use tax rate to 2%.

Notification to Permitholders of Changes in Local Sales and Use Tax Rates Effective January 1, 2023

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%). 

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

(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%.

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.

Sales and Use Tax Rates and Boundary Files for Downloading

Sales Tax Rate Cards

Miscellaneous Information

Do I have a collection responsibility in other states?

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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