State sales tax rate

5.5%
Base state sales tax rate 5.5%
Local rate range 0%-2%
Total rate range 5.5%-7.5%

* While the base rate applies statewide, it’s only a starting point for calculating sales tax in  Nebraska. For an accurate tax rate for each jurisdiction, add other applicable local rates on top of the base rate.

Download the Nebraska tax rate table

Need fast access to the current sales tax rates in Nebraska ? Get them here. The nebraska tax rate table includes county tax rates, city tax rates, and more in a .CSV file organized by ZIP code.

Download tax table

Rate tables have their limits — a lot of them. Tax software is a better solution. Learn more.

 

 

Nebraska sales tax basics

The Nebraska (NE) state sales tax rate is currently 5.5%. Depending on local municipalities, the total tax rate can be as high as 7.5%, but food and prescription drugs are exempt.

Nebraska is listed in Kiplinger’s 2011 10 Tax-Unfriendly States for Retirees. Besides providing no tax breaks for Social Security benefits and military pensions, real estate is assessed at 100% market value. Food and prescription drugs are exempt from state sales tax.

All sellers making retail sales of taxable goods or services in Nebraska are required to register with the state and collect and remit sales tax. As Nebraska is a Streamlined Sales Tax state, out-of-state businesses without a sales tax obligation are encouraged to register for sales tax purposes.

How to register to collect sales tax in Nebraska

Businesses that have employees, engage in retail sales, rent or lease tangible personal property, or provide taxable services are required to register with the Nebraska Department of Revenue. Registration is through Nebraska One-Stop Business Registration Information or submission of a Nebraska Tax Application. Registration may also occur “through an alternative method as authorized under the Streamlined Sales Tax Agreement.” Additional information is available at Starting a business in Nebraska.


How to file sales tax returns in Nebraska

Electronic filing is preferred, though paper filing is allowed. The Nebraska Department of Revenue website provides sales and use tax forms. There are several electronic payment options.

Zero returns (no sales tax owed) must also be filed by the due date.

Deadlines for filing sales tax returns in Nebraska

Nebraska state and local sales tax returns and payments are due by the 20th of each month following the reporting period. See the Nebraska Tax Calendar for additional dates.

Nebraska Sales Tax Rate by County

Are you looking for tax rates within a certain county? We have a list of all the counties in Nebraska along with their sales tax rate.


Nebraska  Sales Tax Rates by City

Each city or town in Nebraska may charge additional sales tax. Find the local tax rate for each city.

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Tax rate charts may make your life easier, but at what cost? They eat up a lot of time, and there’s a lot of room for error. Good thing there’s another solution. Tax software automates compliance, from calculations to exemptions to returns, eliminating the need to download tables.

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