Nebraska Sales and Use Tax

Updated 03/05/2024

For the calendar quarter beginning on July 1, 2024, there are no local rate changes. 

As a reminder for the upcoming calendar quarter of April 1, 2024, the city of Crofton will increase its local sales and use tax rate from 1% to 1.5%.  

The Good Life District(GLD) state rate changes are effective on April 1, 2024.  The Sales Tax Rate Finder has a new filter that shows the map location of the two approved GLDs, which are GL801-Avenue One and GL802-Nebraska Crossing Village District.  The GLD state rate of 2.75% will not show on the Sales Tax Rate finder until April 1, 2024. The Rates and Boundaries File is already posted to our website and this file does show the GL801- Avenue One and GL802- Nebraska Crossing Village District rates. 
 
There are no changes for lodging tax for the quarter beginning on July 1, 2024.

Updated 09/01/2023

For the calendar quarter beginning on January 1, 2024, the city of Kimball will decrease its local sales and use tax rate from 1.5% to 1%.

Updated 03/03/2023

Effective July 1, 2023, the village of Trenton will start a local sales and use tax rate of 1.5%.

Effective July 1, 2023, the city of Ord will decrease its local sales and use tax rate from 2% to 1.5%. 

Updated 09/08/2022

Effective January 1, 2023, the village of Byron will start a local sales and use tax rate of 1%.

Effective January 1, 2023, the village of Sutherland will start a local sales and use tax rate of 1.5%.

Effective January 1, 2023, the city of Seward will increase its local sales and use tax rate from 1.5% to 2%.

Effective January 1, 2023, Gage County will terminate its 0.5% local sales and use tax rate.

With the termination of Gage County’s local sales and use tax, there will only be local sales tax in the other cities and villages within Gage County that impose a local sales and use tax.  These cities and villages are Beatrice (2%), Clatonia (0.5%), Cortland (1%), Odell (1%), and Wymore (1.5%). 

Updated 03/03/2022

There are no changes to local sales and use tax rates that are effective July 1, 2022.

• 2^nd Quarter 2024
• 1^st Quarter 2024
• 4^th Quarter 2023
• 3^rd Quarter 2023

•  5.5%
•  6%
•  6.5%
•  7%
•  7.25%
•  7.5%
•   8%

• Recently Issued Sales Tax Permits
  • ​This service allows users to download a list of all new sales tax permits issued by the Nebraska Department of Revenue. The information becomes available each month and includes business name and address and is available in an online report listing or a tab delimited format ($5.50/download). In order to use the fee services online you must subscribe to Nebraska.gov. If you are not a Nebraska.gov subscriber, you can request subscription information online.
     
• Direct Payment Permits
• Distributors' Agreements
• Attention CenturyLink Center, Pinnacle Bank Arena, or Ralston Arena Retailers and Vendors
• Local Sales and Use Tax Regulations
• Sales Tax Rate Finder
• Sales and Use Tax Regulations
• Revenue Rulings
• Electronic Payment Options
• Information for Contractors
• Sales and Use Tax Forms
• Information Guide

After South Dakota v. Wayfair, if you are making sales of property or services into other states, you may have an obligation to collect and remit those states’ sales taxes. If you are licensed to collect and remit tax in Nebraska, you should continue doing so. You can obtain information on the licensing requirements for other states at: taxadmin.org. You can register with 23 other states using the Streamlined Sales Tax Registration System (SSTRS) registration form, which is available at: sstregister.org.