Total Range for 2025
5.5%-7.5%
| Base state sales tax rate | 5.50% | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate |
| Local rate range | 0%-2% | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate |
| Total rate range | 5.5%-7.5% | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate |
| Economic sales nexus threshold | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | |
| Transactions threshold | N/A | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate |
| Sales tax return filing due date | 20th of following month | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate |
The base state sales tax rate in Nebraska is 5.5%, but since the local rates range from 0-2% the total sales tax range is 5.5-7.5%.
How to calculate your sales tax rate
Use our online sales tax calculator to determine the combined state and local sales tax rate for each location where you have a physical or economic nexus. Just enter your state and ZIP code to get your sales tax rate.
Example of using the sales tax rate in a tax calculation:
Buying a $20 shirt in Omaha, Nebraska (7.5% sales tax) would cost:
- Shirt: $20.00
- Tax (7.5% * $20.00): $1.50
- Total: $21.50
Nexus: Why do you need to collect sales tax in Nebraska?
If you’re selling goods and services in Nebraska then sales tax might apply! To determine your obligation, you need to understand “nexus,” which ties businesses to states for tax purposes.
Two types of nexus exist:
- Physical Nexus: Having a physical presence, like an office, warehouse, or employees in Nebraska, triggers this type. If you do, you likely need to collect sales tax.
- Economic Nexus: This kicks in when your sales within Nebraska exceed a certain economic threshold. Even without a physical presence, surpassing this threshold requires collecting sales tax.
In Nebraska, there is also a transaction threshold of 200, which means that even if your sales aren’t over $100,000 if you’ve sold more than 200 items then you still need to pay sales tax.
Services
- Generally, services provided in Nebraska are subject to sales tax. This can include things like haircuts, car repairs, and housecleaning.
- Some services are exempt from sales tax, such as educational services, medical services, and certain financial services.
Goods
- Most tangible personal property sold in Nebraska is subject to sales tax. This includes things like, furniture and appliances.
- Certain goods are exempt from sales tax, including groceries (excluding prepared food), prescription drugs, and farm equipment.
Freight/Shipping
- Shipping and freight charges are usually considered part of the sale and are subject to sales tax at the same rate as the goods being shipped.
- There may be exceptions for shipping costs associated with exempt goods or if the shipping originates from outside Nebraska.
Clothing
- Clothing is taxable in Nebraska
Electronics
- Electronics are subject to sales tax in Nebraska
SaaS
- SaaS is not subject to sales tax in Nebraska.
Digital Products
- Digital audio works, digital audiovisual works, digital books, and digital codes are generally subject to tax.
Software
- Sales of canned or pre-written software are considered tangible personal property and are subject to sales tax in Nebraska.
- Custom software development may be considered a service and exempt from sales tax. It’s advisable to consult a tax professional for clarification on specific software sales.
How to register for sales tax in Nebraska
Steps to Register Online:
- Go to the registration page: https://revenue.nebraska.gov/businesses/register-business
- New Users: Click “Create user account” and follow the instructions to register with a valid email address.
- Existing Users: Log in using your established credentials.
- Once logged in, follow the prompts to complete the online application. You’ll need information like:
- Federal Employer ID (if required)
- Social Security numbers, names, addresses, and titles of owners/partners/members/officers
- Signed Power of Attorney (Form 33) if applicable
How to collect sales tax in Nebraska
- Collect the Sales Tax:
- Once you know the applicable tax rate, add it to the sales price of your taxable goods or services.
- Clearly show the breakdown of the sales price and the amount of sales tax on your receipts or invoices. Most Point-of-Sale (POS) systems can automate this calculation and display.
- Keep Accurate Records:
- Maintain good records of all your sales transactions, including the sales price, tax amount collected, and the customer’s location.
- These records are crucial for filing your sales tax returns accurately.
How to get a sales tax permit/license in Nebraska?
- Go to the registration page
- New Users: Click “Create user account” and follow the instructions to register with a valid email address.
- Existing Users: Log in using your established credentials.
- Once logged in, follow the prompts to complete the online application.
When are Nebraska’s sales tax returns due?
In Nebraska, sales tax returns are due by the 20th of the month following the reporting period. This applies regardless of whether you file monthly, quarterly, or annually.
Here’s a breakdown for clarification:
- Reporting Period: This refers to the specific timeframe (month, quarter, or year) for which you’re tracking your sales and tax collected.
- Due Date: The 20th of the next month after the reporting period ends.
Is anyone exempt from sales tax in Nebraska?
Yes, there are certain categories of people and organizations exempt from paying sales tax in Nebraska. Here’s a breakdown:
Exempt Customers:
- Government Agencies: Federal, state, and local government entities are generally exempt from sales tax when purchasing for official government use.
- Qualifying Non-Profit Organizations: Some non-profit organizations may be exempt from sales tax, but it depends on their specific purpose and registration status with the Nebraska Department of Revenue. Not all 501(c)(3) federal non-profits automatically qualify for sales tax exemption in Nebraska.
- Certain Educational Institutions: Public and private schools may be exempt from sales tax on purchases directly related to educational purposes.
Exempt Items:
Nebraska exempts the sale of certain goods from sales tax. Here are some common examples:
- Groceries: Food and food products for human consumption (excluding prepared or restaurant food).
- Prescription drugs and medical supplies: Prescription medications, insulin, and certain medical equipment.
- Livestock and Poultry Feed: Feed for commercial agricultural production.
- Agricultural Products for Fuel: Products like corn and soybeans used for generating electricity or steam.
- Machinery and Equipment: Depreciable agricultural machinery and equipment purchased for commercial agriculture might be exempt.
No cities found.
Sales Tax by State
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Alabama
A
Code
AL
State base rate
4%
Local range
0%-7%
Total range
4%-11%
Alabama
Alaska
A
Code
AK
State base rate
0%
Local range
0%-7.5%
Total range
0%-7.5%
Alaska
Arizona
A
Code
AZ
State base rate
5.60%
Local range
0%-5.6%
Total range
5.6%-11.2%
Arizona
Arkansas
A
Code
AR
State base rate
6.50%
Local range
0%-5%
Total range
6.5%-11.5%
Arkansas
California
C
Code
CA
State base rate
6.00%
Local range
0.15%-3%
Total range
7.25%-10.25%
California
Colorado
C
Code
CO
State base rate
2.90%
Local range
0%-8.3%
Total range
2.9%-11.2%
Colorado
Connecticut
C
Code
CT
State base rate
6.35%
Local range
N/A
Total range
6.35%
Connecticut
Delaware
D
Code
DE
State base rate
0%
Local range
N/A
Total range
0%
Delaware
Florida
F
Code
FL
State base rate
6%
Local range
0%-2%
Total range
6%-8%
Florida