What is the Nebraska sales tax rate?
The state rate is 5.5%. Cities can add up to 2%, so combined rates run from 5.5% to 7.5%, and a few counties have their own tax. Tax is charged at the rate for the delivery address. Groceries are exempt, while Nebraska taxes digital products and some services.
When does an online seller have to collect in Nebraska?
You must collect if you have a physical presence in Nebraska, such as staff, an office or inventory, or if in the current or previous calendar year your retail sales into Nebraska were more than $100,000 or you made 200 or more separate transactions. Either test is enough. A seller who passes a test must start collecting on or before the first day of the second calendar month afterwards: pass it in March, and collection starts by May 1.
How nexus works in general is covered in physical vs economic nexus and economic nexus explained.
What if you sell on Amazon, eBay or Etsy?
Nebraska requires marketplace facilitators to collect and remit sales tax on the sales they facilitate, so you do not collect on those orders. Your own website and other direct channels remain your responsibility. See marketplace facilitator laws.
How do you register?
Register online with the Nebraska Department of Revenue for a sales tax permit. Nebraska is a member of the Streamlined Sales Tax agreement, so you can also register through the Streamlined system. See Streamlined Sales Tax registration.
What are the steps once you have nexus?
Confirm nexus
Check your presence and your sales into Nebraska against its threshold.
Register before collecting
With the Nebraska tax agency, as set out above.
Set up your store
Charge the correct combined rate for each delivery address and product.
File and pay
On the schedule Nebraska assigns, including zero returns where required.
How are returns filed?
Returns are filed online and are due by the 20th of the month after the period. The Department assigns monthly, quarterly or annual filing based on the tax you collect. One return covers the state and city taxes, since the state collects both.
See how to file a sales tax return.
Why does the 200-transaction test matter?
Because it can be met at a low sales value. A seller of $18 items reaches 200 Nebraska orders after $3,600 of sales, far below $100,000, and must then register and collect. Several states have dropped their transaction tests, but Nebraska has kept its own, so count orders as well as dollars.
What does an example look like?
A pet supplies seller makes its 200th Nebraska sale of the year on August 12. It must be registered and collecting by October 1, the first day of the second month after August. It charges 7% on an order delivered to Omaha, where the city tax is 1.5%, and 5.5% on an order delivered to a place with no city tax, and reports both on one return.
What else should sellers know?
- Sellers outside the US: the same rules apply wherever the business is based. See selling on Amazon US as a non-resident.
- Late registration: tax you should have collected becomes your own debt. See voluntary disclosure agreements and collected but not remitted.
- Records: keep sales by delivery address, tax collected and any certificates. See exemption certificates and sales tax audits.
- Stopping: returns stay due until the account is closed. See filing frequency and cancelling a sales tax permit.
- Store settings: switch on collection only once you are registered. See Shopify sales tax setup.
Selling into Nebraska?
We check whether you have Nebraska nexus, register you, and file your Nebraska sales tax returns.
Questions people ask
What is the Nebraska economic nexus threshold?
More than $100,000 of sales, or 200 or more separate transactions, into Nebraska in the current or previous calendar year.
What is the Nebraska sales tax rate?
5.5% at state level, plus city taxes of up to 2%.
When do I start collecting Nebraska sales tax?
By the first day of the second calendar month after you pass a threshold.
Are local taxes filed separately in Nebraska?
No. The state collects them on the same return.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
- Nebraska Department of Revenue: Remote sellers and marketplace facilitators
- Supreme Court of the United States: South Dakota v. Wayfair, Inc., 585 U.S. 162 (2018)
- Streamlined Sales Tax Governing Board: Marketplace facilitator state guidance
Rules and fees change. If you are reading this long after October 2, 2026, confirm the figures with the source before you rely on them.
Related guides
More in State sales tax
This guide is general information. It is not tax or legal advice for your situation.