Nebraska: Sales Tax Handbook
Nebraska Sales Tax Rate
|State Sales Tax||Local Sales Tax Range||Average Local Tax||Average Combined Tax||Max Combined Tax|
|5.5%||0% - 4.5%||0.831%||6.331%||10%|
2023 Nebraska Sales Tax Handbook
Nebraska Table of Contents
- List of Local Sales Tax Rates
- Sales Tax Calculator
- Sales Tax Exemption Certificates
- Sales Tax Info For Businessowners
- Taxable vs. Non-Taxable Purchases
- Sales Tax on Cars & Vehicles
- More Information
Nebraska's Sales Tax By The Numbers:
Nebraska has a lower-than-average sales tax, including when local sales taxes from Nebraska's 338 local tax jurisdictions are taken into account.
Rankings by Average State + Local Sales Tax:
Ranked 30th highest by combined state + local sales tax
Ranked 22nd highest by per capita revenue from state + local sales taxes ($1,021 per capita)
Rankings by State Sales Tax Only:
Ranked 11th highest by state sales tax rate
Ranked 19th highest by per capita revenue from the statewide sales tax ($897 per capita)
Printable PDF Nebraska Sales Tax Datasheet
Nebraska has a statewide sales tax rate of 5.5%, which has been in place since 1967.
Municipal governments in Nebraska are also allowed to collect a local-option sales tax that ranges from 0% to 4.5% across the state, with an average local tax of 0.831% (for a total of 6.331% when combined with the state sales tax). The maximum local tax rate allowed by Nebraska law is 2%. You can lookup Nebraska city and county sales tax rates here.
This page provides an overview of the sales tax rates and laws in Nebraska. If you are a business owner and need to learn more about things like getting a sales tax permit, filing a sales tax return, or making tax-exempt purchases for resale see the Nebraska Sales Tax Handbook's Table of Contents above.
What is exempt from sales taxes in Nebraska?
Many states have special sales tax rates that apply to the purchase of certain types of goods, or fully exempt them from the sales tax altogether. Here's how Nebraska taxes five types of commonly-exempted goods:
For more details on what types of goods are specifically exempt from the Nebraska sales tax see Nebraska sales tax exemptions. To learn more about what types of transactions are subject to the sales tax to begin with, see what purchases are taxable in Nebraska? Taxation of vehicle purchases in particular are discussed in the page about Nebraska's sales tax on cars.
Are services subject to sales tax in Nebraska?
"Goods" refers to the sale of tangible personal property, which are generally taxable. "Services" refers to the sale of labor or a non-tangible benefit. In Nebraska, specified services are taxable.
About the Nebraska Sales Tax
The state of Nebraska has relatively simple sales tax rate, and utilizes a flat state tax rate. In addition to the flat state tax rate, the municipalities have the option to impose an additional sales tax rate, which can vary significantly depending on which jurisdiction you are in. These local tax rates would be in addition to the state rate.
Is the Nebraska Sales Tax Destination-Based or Origin-Based?
Nebraska is a destination-based sales tax state, which means that sales tax rates are determined by the location of the buyer when the transaction is completed. This means that, for orders placed via the internet/mail by a customer within Nebraska from a Nebraska vendor, the vendor must collect a sales tax rate applicable at the buyer's address (including any applicable local sales taxes). This can significantly increase the complication of filing your sales tax return, because different sales tax rates must be charged to different buyers based on their location.
Is Nebraska a Streamlined Sales Tax State?
Nebraska is a member of the Streamlined Sales and Use Tax Agreement, which means that the Nebraska Department of Revenue has taken significant steps to simplify Nebraska's sales tax rules and administration process.
Contact the Nebraska Department of Revenue
The Nebraska Sales Tax is administered by the Nebraska Department of Revenue. You can learn more by visiting the sales tax information website at www.revenue.nebraska.gov.
Phone numbers for the Sales Tax division of the Department of Revenue are as follows:
- Local Phone: (402) 471-5729
- Toll-Free Phone: (800) 742-7474 (NE and IA only)
Learn More: Our Book Recommendations
If you would like to learn more about how to manage your Nebraska sales taxes, we recommend the following books:
Simplify Nebraska sales tax compliance! We provide sales tax rate databases for businesses who manage their own sales taxes, and can also connect you with firms that can completely automate the sales tax calculation and filing process. Click here to get more information.
Nebraska Sales Tax Rates by Zip Code:
Need an updated list of Nebraska sales tax rates for your business? Download our Nebraska sales tax database!