For Businesses

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 October 1, 2020
(updated 06/03/2020)

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

  • Ewing will start a 0.5% rate,
  • Rising City will start a 1% rate,
  • Davey, Dorchester, Milligan, Palmer, and Roca will each start a 1.5% rate,
  • Bertrand, Superior and Waverly will each increase its rate from 1.0% to 1.5%,
  • Gretna will increase its rate from 1.5% to 2%, and
  • Randolph will decrease its rate from 2.0% to 1.5% rate.

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 July 1, 2020
(updated 03/03/2020)

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

  • Cambridge will increase its city sales and use tax rate from 1.5% to 2%.
  • Hebron will increase its city sales and use tax rate from 1% to 1.5%.

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%. 

Municipal Boundary Changes

  (updated 06/03/2020)

Sales and Use Tax Rates and Boundary Files

Local Sales and Use Tax Rates

Effective October 1, 2020
Local Sales and Use Tax Rates

Effective July 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

 
Back to Top
Red, and Blue swooping image