For Businesses Sales Tax Rate Finder File/Pay Your Return Sales and Use Taxes 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 Tax Streamlined Sales and Use Tax Remote Sellers & Marketplace Facilitators File a Protest Construction Contractors Cigarettes & Other Tobacco Products Nebraska Litter Fee Online Filing Nebraska Litter Fee Return, Form 28 Frequently Asked Questions Information Guide File Form 28