Sales Tax in Nebraska
Nebraska has a state sales tax of 5.5 percent for retail sales. Cities and counties can impose local sales taxes up to 2 percent. Including local taxes, the lowest rate is 4.2 percent in six cities and the highest is 7.5 percent in 41 cities.
The Nebraska Department of Revenue (DOR) administers the state’s laws. Deliveries into a city with local tax are charged state tax plus local rate. Services taxed where provided to the customer.
Late sales taxes payments incur penalties. Sellers must collect and remit taxes.
Additional Information on Nebraska Sales Tax
In 2024, Nebraska has 149 jurisdictions with additional local taxes. Call DOR toll-free with questions at (800) 742-7474.
Rentals up to 31 days have added fees per laws. Food exempt from tax. Must pay state tax plus local taxes for items delivered into cities. Nebraska also taxes some industries. Use tax rate equals sales tax rate, applies if sales tax not paid when purchased.