For Businesses Sales Tax Rate Finder File/Pay Your Return Sales and Use Taxes Rates and Information Income Tax Withholding Waste Reduction and Recycling Fee Litter Fee Prepaid Wireless Surcharge Cigarette Tax Business Income Tax Motor Fuels Tax Charitable Gaming Make a Payment Only Nebraska e-pay Payment Options Electronic Payment and e-File Mandates Witholding Payment/Deposit ACH Credit Tele-pay Credit Card Business Payment Plan Register a Business Register Your New Business Online Starting a Business in Nebraska Closing Your Business in Nebraska Request a Business Tax Payment Plan Sales and Use Taxes Rates and Information Streamlined Sales and Use Tax Remote Sellers & Marketplace Facilitators File a Protest Construction Contractors Cigarettes & Other Tobacco Products Nebraska Pass-Through Entity Tax (PTET) Sales and Use Tax Rates and Boundary Files for Downloading 2nd Quarter 2026 1st Quarter 2026 (updated 12/29/2025) 4th Quarter 2025 (updated 9/30/2025) 3rd Quarter 2025
2nd Quarter 2026 1st Quarter 2026 (updated 12/29/2025) 4th Quarter 2025 (updated 9/30/2025) 3rd Quarter 2025
