Sales Tax in Nebraska City, Nebraska in 2025

The combined sales tax rate for Nebraska City, Nebraska is 7.00%. Your total sales tax rate combines the Nebraska state tax (5.50%) and the Nebraska City city sales tax (1.50%). There is no county sales tax or special tax in Nebraska City.

We'll walk you through how the sales tax rate is determined for Nebraska City and address some common questions you may have. We'll also cover how to collect, audit, and remit sales tax in Nebraska City.

Plus, we’ll share the best solution that will ensure you are always compliant across the entire sales tax lifecycle.

Disclaimer: Our sales tax data is updated on a quarterly basis.

Nebraska City Sales Tax Rate 2025

Nebraska City is located in Otoe County in Nebraska, United States, and has a sales tax rate of 7.00%. This includes local and state sales tax rates.

Here is the breakdown of the Nebraska City's sales tax:

This rate applies to the following zip codes in Nebraska City:

How Does the Nebraska City Sales Tax Compare to the Rest of Nebraska?

Nebraska City’s 7.00% sales tax rate is among some of the highest sales tax rates in Nebraska. It is only 0.50% lower than Nebraska’s highest rate, which is 7.50% in places like Sidney.

Nebraska City’s rate is 1.50% higher than Nebraska’s lowest sales tax, which stands at 5.50% in places like Sumner Village.

To give you a better idea, here’s a comparison of Nebraska City sales tax rates with a few other cities in Nebraska:

You can also compare the sales tax rate of Nebraska City against the Nebraska cities closest in population size:

• Blair's sales tax rate is 7.00%
• Seward's sales tax rate is 7.50%

What Creates Sales Tax Nexus in Nebraska City?

Nebraska City has the same sales tax nexus rules as Nebraska. It doesn’t have any special sales tax nexus rules of its own.

Read More: Check out this detailed guide on Sales Tax in Nebraska.

If you meet any of these conditions, you’ll have sales tax nexus in Nebraska City:

• 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.

What Products Are Exempt from Nebraska City Sales Tax?

Nebraska City doesn't have any special exemptions and follows the same sales tax rules as Nebraska.

The following items are exempt from sales tax in Nebraska City:

• 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.

Who Needs a Sales Permit in Nebraska City?

You’re required to collect sales tax from Nebraska City customers on any taxable sales, leases, rentals, installations, applications, repairs, or maintenance of tangible personal property.

How to Collect Sales Tax in Nebraska City

Nebraska is a destination-based sales tax sourcing state. The same applies to Nebraska City.

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.

Learn more about origin-based and destination-based sales tax sourcing here.

How to File and Pay Sales Tax in Nebraska City

You can file Nebraska City sales tax returns using the following methods:

• 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.