State guide

Nebraska sales tax rate and guide (2026)

Last updated Checked monthly

Nebraska’s state sales tax rate is 5.5%. Local taxes add up to 2% more, so the rate you charge runs from 5.5% to 7.5%, depending on where you deliver.

Calculated by the Sales Tax APIThe same engine Zamp customers use.

Nebraska state rate

5.5%

State 5.5%Local up to 2%

Combined rate
5.5% to 7.5%
Most common
7%10 of 27 cities
Remote sellers collect after
$100,000in sales a year
Calculate tax on a sale

Nebraska sales tax calculator

Choose a city or enter an address.

Delivered to a Nebraska city
Sales tax$7.00on $100.00 · total $107.00
Taxable7% combined rate
  • NebraskaState · 5.5%$5.50
  • OmahaCity · 1.5%$1.50

General merchandise delivered to Omaha, NE 68132.

Charging this at checkout? Zamp calculates it on every order and files the returns.

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Nebraska sales tax at a glance

Rates

State rate
5.5%
Local rates
Up to 2%
Combined rates
5.5% to 7.5%
Most common
7%, in 10 of 27 cities

Selling into Nebraska

Economic nexus
$100,000 in sales a year or 200 transactions
Sourcing
Destination-based: the rate where the customer takes delivery. Cities and counties add their own local tax.
SaaS
Exempt
Shipping
Taxable with the item

Registering and filing

Returns due
The 20th of the following month
Filing schedule
Monthly, quarterly or annual

Sales tax rates in Nebraska’s largest cities

All 27 cities
Sales tax rates in the largest Nebraska cities
CityCountyBreakdownRate
OmahaDouglas CountyState 5.5%Omaha 1.5%7%
LincolnLancaster CountyState 5.5%Lincoln 1.75%7.25%
BellevueState 5.5%5.5%
Grand IslandState 5.5%Grand Island 2%7.5%
KearneyState 5.5%Kearney 1.5%7%
FremontState 5.5%Fremont 1.5%7%
NorfolkState 5.5%Norfolk 2%7.5%
PapillionState 5.5%Papillion 2%7.5%
HastingsState 5.5%Hastings 1.5%7%
ColumbusPlatte CountyState 5.5%Columbus 1.5%7%
North PlatteState 5.5%North Platte 2%7.5%
La VistaState 5.5%Lavista 2%7.5%
ScottsbluffState 5.5%Scottsbluff 1.5%7%
South Sioux CityState 5.5%South Sioux 1.5%7%
BeatriceState 5.5%Beatrice 2%7.5%
LexingtonState 5.5%Lexington 1.5%7%
AllianceBox Butte CountyState 5.5%Alliance 1.5%7%
YutanSaunders CountyState 5.5%5.5%
EagleCass CountyState 5.5%Eagle 1%6.5%
EustisFrontier CountyState 5.5%Eustis 1.5%7%
FordyceCedar CountyState 5.5%Fordyce 1%6.5%
FilleyGage CountyState 5.5%Filley 1%6.5%
ThurstonThurston CountyState 5.5%5.5%
ElsiePerkins CountyState 5.5%5.5%

What’s taxable in Nebraska?

The tax on a $100 sale in Omaha.

Everyday goods

  • General merchandiseTaxable$7.00
  • ClothingTaxable$7.00
  • Clothing accessoriesTaxable$7.00
  • Personal care productsTaxable$7.00
  • Feminine hygiene productsExempt$0
  • Children’s diapersTaxable$7.00
  • Pet foodTaxable$7.00

Food and drink

  • Groceries (food for home)Exempt$0
  • Prepared foodTaxable$7.00
  • CandyExempt$0
  • Snack foodExempt$0
  • Soft drinksExempt$0
  • Bottled waterExempt$0
  • Juice (70–99% juice)Exempt$0
  • Dietary supplementsTaxable$7.00

Health

  • Prescription drugsExempt$0
  • Over-the-counter drugsTaxable$7.00

Software and digital

  • SaaS (consumer)Exempt$0
  • SaaS (business)Exempt$0
  • AI softwareExempt$0
  • Downloaded softwareTaxable$7.00
  • Digital productsExempt$0
  • eBooksTaxable$7.00
  • Streaming subscriptionsTaxable$7.00
  • Data processingExempt$0

Services

  • General servicesExempt$0
  • Repair of goodsTaxable$7.00
  • InstallationTaxable$7.00
  • Optional warrantiesTaxable$7.00

How Nebraska rates vary

Every sale pays the 5.5% state rate. Cities, counties and special districts add up to 2% more, so the rate depends on the delivery address.

Nebraska rate changes since 2023

3cities changed their rate
3went up
0went down
24didn’t change
Nebraska cities whose sales tax rate changed since 2023
City2023TodayChangeChanged in
Filley5.5%6.5%↑ 1%2026
Eustis6.5%7%↑ 0.5%2025
Norfolk7%7.5%↑ 0.5%2025

Nebraska sales tax due dates for 2026

Returns are due the 20th of the month after each period. A due date on a weekend or holiday moves to the next business day.

Monthly
PeriodDue
January 2026February 20
February 2026March 20
March 2026April 20
April 2026May 20
May 2026June 22
June 2026July 20
July 2026August 20
August 2026September 21
September 2026October 20
October 2026November 20
November 2026December 21
December 2026January 20 2027
Quarterly
PeriodDue
Q1 (January–March) 2026April 20
Q2 (April–June) 2026July 20
Q3 (July–September) 2026October 20
Q4 (October–December) 2026January 20 2027
Annual
PeriodDue
2026January 20 2027

Never miss a Nebraska due date.

Zamp files and pays every Nebraska return on time and answers the state’s notices. You approve; we handle the rest.

Nebraska sales tax guide

Nexus, registration, collecting and filing.

If you sell products and services or lease tangible personal property in Nebraska or to customers in the state, you need a solid understanding of Nebraska sales tax.

This Nebraska sales tax guide breaks it all down for you! We’ll cover how to collect sales tax across Nebraska, when you’re required to charge it, and what triggers sales tax nexus.

We’ll also introduce a powerful tool that makes tax compliance effortless, allowing you to focus on growing your business confidently.

Collecting Nebraska Sales Tax from Customers

If you have questions about Nebraska sales tax, the sections below explain the basics. But if you need more help, you can speak with a sales tax expert.

Do I Have to Collect Nebraska Sales Tax from Customers?

You’re required to collect sales tax from Nebraska customers on any taxable sales, leases, rentals, installation, application, repair, or maintenance of tangible personal property.

What Creates Sales Tax Nexus in Nebraska?

Some conditions that create nexus in Nebraska include:

  • Physical nexus: Businesses with an office, place of distribution, sales or sample room or place, warehouse, storage place, or other place of business in this state.
  • Employees: Companies with representatives, agents, salespersons, facilitators, or solicitors working in Nebraska under the retailer’s or its subsidiary’s authority to sell, deliver, or take orders for any property in the state.
  • Economic nexus: Marketplace facilitators and remote sellers with over $100,000 in sales or more than 200 transactions in the state.

Learn more about sales tax nexus and when you’re required to collect sales tax.

Do I Have to Collect Sales Tax from Nebraska Customers if I Sell on Amazon, Walmart, eBay, or Etsy?

No.

Nebraska has a marketplace facilitator law. This means marketplaces like Etsy or Amazon should collect sales tax on behalf of third-party sellers on their platforms. A marketplace facilitator who doesn’t meet the $100,000 threshold doesn’t have to register, collect, and remit Nebraska tax.

Note

If you have any other sales tax nexus in Nebraska, you must collect sales tax on all non-marketplace sales in the state.

Taxable Products in Nebraska

Nebraska imposes sales tax on most tangible personal property and services, but items like groceries are exempt.

Here’s a detailed breakdown of the items taxed in Nebraska.

Are Groceries Taxable in Nebraska?

No, the state of Nebraska does not tax grocery items. However, local governments can tax groceries.

Is Clothing Taxable in Nebraska?

Yes, clothing is taxable in Nebraska.

Are Digital Products Taxable in Nebraska?

Some digital products like digital audio, books, and audio-visual works delivered electronically are taxable in Nebraska.

Is SaaS Taxable in Nebraska?

No, SaaS is not taxable in Nebraska.

Are Services Taxable in Nebraska?

Yes, most services are taxed in Nebraska.

Tax-Exempt Items

Some items that are exempt from Nebraska sales tax are:

  • Medicine and medical equipment, like prosthetic devices.
  • Newspapers issued at least once a week.
  • Feminine hygiene products
  • Food or food ingredients for human consumption. Prepared food and food sold through vending machines are taxable.

How to Register for a Nebraska Sales Tax Permit

You can register for a sales tax permit online via the Nebraska Department of Revenue website.

Learn how to register for a seller’s permit in every US state.

Do I Need a Nebraska Sales Tax License if I’m Only a Wholesaler?

Wholesalers can apply for a resale certificate that allows them to make purchases for resale without paying the Nebraska sales tax.

Do I Need a Nebraska Seller’s Permit if I Only Sell Temporarily in the State?

Yes, you must obtain a seller’s permit if you have a sales tax nexus in the state, even for temporary sales.

How to Collect Sales Tax in Nebraska

Nebraska is a destination-based sales tax sourcing state.

This means that for any taxable retail sale to a customer in Nebraska, you must calculate and apply the sales tax rate based on the buyer’s shipping address.

Should You Collect Sales Tax on Shipping Charges in Nebraska?

Delivery charges are taxable when the purchase is taxable, and the buyer pays the delivery fee directly to the retailer.

Learn more about sales tax on shipping in every state in the United States.

How to File and Pay Sales Tax in Nebraska

There are multiple ways to file and pay sales tax in Nebraska:

  • Automated: Let Zamp handle your Nebraska sales tax filing and remittance so you won’t have to deal with sales tax returns ever again.
  • Online: You can file Form 10 online at the Nebraska Revenue Website.

Explore how you can file and pay sales tax in other US states.

All 27 Nebraska cities

A

B

  • Beatrice7.5%
  • Bellevue5.5%

C

E

F

G

  • Grand Island7.5%

H

  • Hastings7%

K

L

  • La Vista7.5%
  • Lexington7%
  • Lincoln7.25%

M

N

  • Norfolk7.5%
  • North Platte7.5%

O

  • Omaha7%

P

  • Papillion7.5%

R

S

  • Scottsbluff7%
  • South Sioux City7%

T

Y

Nebraska sales tax questions.

Still have questions? Call us at 1-866-438-9267 or email us at support@zamp.com.

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What is the sales tax rate in Nebraska?

The Nebraska state sales tax rate is 5.5%. Cities, counties and special districts add up to 2% more in the 27 cities we checked, so the combined rate runs from 5.5% to 7.5%. The most common combined rate is 7%.

What is the sales tax rate in Omaha, Lincoln, Bellevue and Grand Island?

Omaha: 7%. Lincoln: 7.25%. Bellevue: 5.5%. Grand Island: 7.5%. Rates can differ by street address inside a city, so check the exact address with the calculator.

Do I have to collect Nebraska sales tax if my business is in another state?

Yes, once your sales into Nebraska pass $100,000 or 200 transactions in the previous or current calendar year (economic nexus), or if you have a physical presence there, such as staff, inventory or an office. You then register with the Nebraska Department of Revenue, collect tax on taxable sales to Nebraska buyers and file returns.

Is SaaS taxable in Nebraska?

No. Software as a service isn’t subject to sales tax in Nebraska.

Are groceries and clothing taxed in Nebraska?

Groceries (food for home) are exempt in Nebraska. Clothing is taxable. Prepared food, candy and soft drinks follow their own rules; the table above shows each category.

Is shipping taxable in Nebraska?

Yes. Delivery charges on a taxable sale are taxed at the same rate as the item in Nebraska: 7% in Omaha.

Has the Nebraska sales tax rate changed recently?

The state rate hasn’t changed, but 3 of the 27 cities we checked have a different combined rate than in July 2023, including Norfolk (7% to 7.5%), Eustis (6.5% to 7%), Filley (5.5% to 6.5%).

Which rate do I charge: my location or my customer’s?

Destination-based: the rate where the customer takes delivery. Cities and counties add their own local tax. A seller based in Nebraska charges the rate where the sale is made for most in-state sales; a remote seller charges the rate at the buyer’s address.

What is use tax?

When you buy tangible personal property without paying sales tax at checkout, you must directly pay use tax to the state. If an item is exempt from sales tax, it’s also usually exempt from use tax.

I didn’t collect any Nebraska sales tax during this period. Do I still need to file a return?

Yes.

Even if you didn’t collect sales tax during the taxable period, filing a “zero” return with the state is essential to maintain compliance.

What is the penalty for filing and/or paying Nebraska sales tax late?

If a taxpayer fails to file a return or pay the tax on time, they’ll have to pay a penalty of $25, or 10% of the tax, whichever is greater.

Can I amend a Nebraska sales tax return?

Yes. You can submit an Amended Forneed to correct any information on a previously filed return.

How often do I need to file and pay sales tax in Nebraska?

You should file and pay sales tax on or before the 20th of each month following your sales tax period.

Sources. Nebraska Department of Revenue · NebFile for Business · Zamp Sales Tax API · U.S. Census Bureau. Rates are checked monthly and are for information, not tax advice.

Sell into Nebraska? Let Zamp handle it.

Zamp registers you, calculates tax on every order at the customer’s address, files every Nebraska return and handles notices, with a sales tax team you can call.

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