Nebraska Sales and Use Tax | Nebraska Department of Revenue

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 October 1, 2021

Updated 06/03/2021

There are no changes to local sales and use tax rates that are effective October 1, 2021.

Notification to Permitholders of Changes in Local Sales and Use Tax Rates Effective July 1, 2021

updated 03/03/2021

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

Manley will start a 0.5% rate, and
Humphrey will increase 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.

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%.

Municipal Boundary Changes

(updated 06/03/2021)

Frequently Asked Questions

Sales and Use Tax Rates and Boundary Files for Downloading

Local Sales and Use Tax Rates

Sales Tax Rate Cards

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 and Use Tax

Information for Common or Contract Carrier

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