Nebraska State Sales Tax Information
- The current Nebraska State Sales Tax Rate is 5.50%. Combined with county and local taxes, the total sales tax rate ranges from 5.50% to 8.00%.
- The county sales tax rate ranges from 0.00% to 0.50%, and the cities sales tax rate ranges from 0.00% to 2.00%.
- Groceries are sales tax exempt, and other exemptions include certain prescription medicine and medical devices.
Sales Tax Calculation and Compliance
- The Nebraska Department of Revenue provides sales tax exemption forms, applications, returns, and full sales tax code, while also administering sales tax laws.
- Use the Nebraska Sales Tax Calculator to determine sales tax owed and ensure compliance with the $100,000 economic sales threshold limit.
- If retailers don’t charge Nebraska sales tax, the 5.5% use tax must be paid, less any foreign sales tax paid.
Sales Tax Application and Exemptions
- Sales tax applies to physical goods like furniture, appliances, and vehicles, while medicine, groceries, and gasoline are exempt.
- Business selling taxable goods or services must collect tax from customers and remit it to the appropriate authority. Ecommerce businesses must also collect Nebraska sales tax.
For inquiries, contact the Nebraska Department of Revenue at 800-742-7474 (NE and IA only).