The Ultimate Nebraska Sales Tax Guide

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.

Nebraska Sales Tax Rate Range 2025

Nebraska’s state sales tax rate is 5.5%. Counties, cities, and districts can also levy local sales taxes of up to 2% on taxable goods and services.

How to Calculate Sales Tax in Nebraska

To calculate sales tax correctly in Nebraska, you have to add these rates:

• State sales tax
• County sales tax
• City sales tax
• Any applicable district taxes

For example, there are three sales taxes in Emerson, Nebraska:

• Nebraska sales tax rate of 5.5%
• Dakota County sales tax of 0.5%
• Emerson city sales tax rate of 1.5%

This brings Emerson's total sales tax rate to 7.5%.

Find the sales tax rates of your specific Nebraska city here.

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.

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?

Digital products like digital audio, books, and audio-visual works delivered electronically are 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.

FAQs on Paying and Filing Nebraska Sales Tax

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.

Nebraska Sales Tax Due Dates

Nebraska due dates for monthly filers:

Taxable Period	Filing Due Date
January 2025	February 20, 2025
February 2025	March 20, 2025
March 2025	April 18, 2025
April 2025	May 20, 2025
May 2025	June 20, 2025
June 2025	July 18, 2025
July 2025	August 20, 2025
August 2025	September 19, 2025
September 2025	October 20, 2025
October 2025	November 20, 2025
November 2025	December 19, 2025
December 2025	January 20, 2026

Nebraska quarterly sales tax filing due dates:

Taxable Period	Filing Due Date
Q1 (Jan-March) 2025	April 18, 2025
Q2 (Apr-June) 2025	July 18, 2025
Q3 (July-Sept) 2025	October 20, 2025
Q4 (Oct-Dec) 2025	January 20, 2026

Nebraska annual sales tax filing due date:

Taxable Period	Filing Due Date
2025	January 20, 2026

Let The Experts Handle Your Nebraska Sales Tax Filing

Handling sales tax shouldn’t take the joy out of building your business!

That’s where Zamp comes in—so you can stay focused on growth while we take care of the rest.

With effortless onboarding, precise tax calculations, and hassle-free one-click registration and filing, Zamp makes sales tax management a breeze—no matter the size of your business.

Ready to simplify sales tax? Get started with Zamp today!