Local Sales Tax in Nebraska
Nebraska has a state sales tax of 5.5 percent for retail sales. Additionally, city and county governments can impose local sales and use tax rates of up to 2 percent. Including these local taxes, the lowest sales tax rate in Nebraska is 4.2 percent in six cities, including Chadron and Valentine, and the highest sales tax is 7.5 percent in 41 cities, including Papillion and North Platte.
Nebraska Department of Revenue
The Nebraska Department of Revenue (DOR) is responsible for administering and enforcing the state’s sales tax laws. They provide resources and assistance to help businesses understand and comply with their sales tax obligations. In 2024, Nebraska has 149 jurisdictions with local sales taxes additional to the state tax. You can call the NE Department of Revenue with any sales tax questions toll-free at (800) 742-7474.
Sales Tax Regulations in Nebraska
Deliveries into a Nebraska city that imposes a local sales tax are taxed at the state rate (5.5 percent), plus the applicable local rate. Services are generally taxed at the location where the service is provided to the customer. Rentals up to 31 days have added fees per Nebraska sales tax laws. Food is exempt from sales tax in Nebraska. You must pay the 5.5 percent state tax plus any local taxes for items delivered into Nebraska cities. Nebraska also taxes some business industries. The use tax rate equals the sales tax rate. Use tax applies if sales tax not paid when goods purchased.