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Nebraska sales tax, explained.

Thresholds, rates, taxability, filing schedules, and the Nebraska Department of Revenue — everything a remote seller needs to know about Nebraska, on one page.

Economic nexus threshold
$100,000
Statewide base rate
5.5%
Transaction threshold
200
OmahaLincolnBellevueGrand IslandKearney
Nebraska · major filing jurisdictions
Nexus · Nebraska

When you owe sales tax in Nebraska.

Either kind of nexus creates the obligation to register, collect, and remit. Nebraska uses an OR test for economic nexus — you cross the threshold when you hit either the dollar amount or the transaction count, whichever comes first.

Economic nexus
Threshold
$100,000 in sales or 200 separate transactions delivered into Nebraska
Measurement type
Sales OR transactions — either alone triggers the threshold
Measurement period
Current or preceding calendar year
Included
Total retail sales delivered into Nebraska count toward both tests — sales for resale to registered resellers are excluded from the calculation
Marketplaces
Marketplace sales count toward your threshold — Nebraska has not carved out marketplace-facilitated transactions from the economic nexus calculation
Physical nexus
Office or retail locationEmployees or remote workersWarehouse or 3PL inventoryAgents and contractorsConstruction sites

Any physical footprint in Nebraska creates nexus from the first sale, regardless of sales volume. Remote employees working from Nebraska addresses are a common overlooked trigger — the state treats them the same as a permanent office.

Rates · Nebraska

What you'll collect, city by city.

The statewide base is 5.5%. Cities and counties stack local surtaxes on top, so the combined rate depends on the delivery address — here's how the major cities compare across product categories.

JurisdictionCombined rateTangible propertyDigital goodsSaaSServices
NebraskaStatewide base rate5.5%5.5%5.5%0%0%
Omaha7%7%7%0%0%
Lincoln7.25%7.25%7.25%0%0%
Bellevue7%7%7%0%0%
Grand Island5.5%5.5%5.5%0%0%
Kearney5.5%5.5%5.5%0%0%

SaaS and most professional services are not subject to Nebraska sales tax. Digital goods — including downloaded software, streaming, and other electronic products — are taxable at the combined local rate. Rates verified as of June 11, 2026.

Need the exact rate for one address or invoice? Our calculator returns the combined state and local rate for any Nebraska ZIP code.

Open the sales tax calculator
Taxability · Nebraska

Is your product taxable here?

Nebraska taxes tangible goods and digital products but exempts SaaS and professional services — making it an important distinction for software and digital businesses.

Product categoryStatusWhat to know
Tangible personal propertyTaxablePhysical goods delivered into Nebraska are taxable at the combined rate of the delivery address.
Digital goodsTaxableNebraska taxes digital products — including downloaded software, e-books, streaming media, and other electronically delivered goods — at the full combined rate of the delivery location.
SaaS & cloud softwareNot taxableRemotely accessed software subscriptions are exempt in Nebraska for both B2B and B2C customers — no download means no taxable transfer.
Professional servicesNot taxableConsulting, legal, design, and similar professional services are generally exempt from Nebraska sales tax.
Bundled digital + tangible goodsPartialWhen a taxable digital product is bundled with an exempt service, the tax treatment depends on which component is the true object of the transaction. Itemize invoices to separate taxable from exempt charges.
Filings · Nebraska

Filing schedules and due dates.

The Nebraska Department of Revenue assigns your filing frequency at registration based on your expected tax liability and adjusts it as your business grows. Returns are due on time even for periods with zero taxable sales.

FrequencyReturnDue dateWho it applies to
MonthlyMost common for active sellersForm 10, Nebraska and Local Sales and Use Tax Return20th of the month following the reporting periodSellers with higher annual tax liability, as assigned by the Department
QuarterlyForm 10, Nebraska and Local Sales and Use Tax Return20th of the month following the end of each quarterMid-volume sellers assigned by the Department based on liability level
AnnualForm 10, Nebraska and Local Sales and Use Tax ReturnJanuary 20 for the prior calendar yearLow-volume sellers with minimal annual tax liability

Crossed the threshold, or about to?

A Commenda expert will review your Nebraska exposure, register you with the Nebraska Department of Revenue, and take over the filing calendar — usually within a week.

The state authority

Nebraska Department of Revenue — the state's tax office.

The Nebraska Department of Revenue administers sales and use tax through the Nebraska Tax Portal, a single online system for registration, filing, payment, and account management.

revenue.nebraska.gov

Registration requires a Tax Portal username, password, and PIN. Have your business entity details and a federal EIN ready before starting the application.

What you can do there
  • Register for a sales tax permit

    Apply online through the Nebraska Tax Portal. Out-of-state sellers register for Sales and Use Tax once nexus is established.

  • File returns and pay

    File Form 10 and remit payment through the Tax Portal on your assigned schedule — monthly, quarterly, or annual.

  • Look up the rate for any address

    The Department publishes combined state and local tax rate tables by ZIP code for Nebraska delivery addresses.

  • Verify a resale certificate

    Confirm a buyer's Nebraska Sales Tax Permit Number is active before accepting a Form 13 exemption certificate.

Exposure & exemptions · Nebraska

If you're behind, or your buyers are exempt.

Back-period exposure & voluntary disclosure

Nebraska participates in the Multistate Tax Commission's Voluntary Disclosure Program, allowing out-of-state sellers to come forward and limit prior-period liability before the Department contacts them.

Lookback
Generally limited to 3 years under a voluntary disclosure agreement — versus unlimited lookback if the state initiates an audit
Penalties
Typically waived under the program for sellers who come forward voluntarily
Interest
Still owed on back taxes — interest relief is not standard under voluntary disclosure
Unfiled returns
No statute of limitations runs until a return is filed; exposure compounds each period you remain unregistered

Exemption certificates accepted

Collect a valid certificate at the time of sale and retain it in your records — Nebraska places the burden of proof on the seller to document every exempt transaction.

Resale
Nebraska Form 13 (Resale or Exempt Sale Certificate) — must include the buyer's Nebraska permit number
Multi-state
MTC Uniform Sales and Use Tax Certificate accepted; Nebraska is a Streamlined Sales Tax member state
Agricultural
Qualifying farm machinery, equipment, and inputs used directly in agricultural production are exempt with proper documentation
Nonprofit / government
Qualifying nonprofit organizations and government entities may claim exemption using Nebraska Form 13

FAQ · Nebraska

Nebraska questions, answered.

The questions remote sellers ask us most about Nebraska.
Read our FAQ library

Nebraska uses an OR test: you have economic nexus once you exceed $100,000 in sales delivered into Nebraska or complete 200 or more separate transactions into the state — whichever happens first — during the current or preceding calendar year.

Yes. Nebraska has not carved out marketplace-facilitated sales from the economic nexus calculation, so all retail sales into Nebraska — including those where a marketplace facilitator collected the tax — count toward your $100,000 or 200-transaction threshold.

Yes. Nebraska taxes digital products, including downloaded software, e-books, music, streaming services, and other electronically delivered goods, at the same rate as tangible personal property. This is one of the key distinctions from states like California where digital goods are exempt.

No. Remotely accessed software as a service (SaaS) — where no software is downloaded or transferred — is exempt from Nebraska sales tax for both B2B and B2C customers.

No. Sales to registered resellers who provide a valid Form 13 resale certificate are excluded from the Nebraska economic nexus calculation. Only retail sales count toward the $100,000 or 200-transaction threshold.

All Nebraska sales and use tax returns are filed on Form 10, the Nebraska and Local Sales and Use Tax Return. The form covers both state and applicable local taxes and is filed through the Nebraska Tax Portal.

Yes. Once registered with the Nebraska Department of Revenue, you must file a return for every assigned period — even if you collected zero tax. Failing to file a zero return can trigger notices and late-filing penalties.

Yes. Commenda monitors your exposure, registers you with the Nebraska Department of Revenue, calculates the correct rate on every transaction, and files Form 10 on your assigned schedule. Book a call to see it on your own data.

United States

Sales tax, state by state.

* No state-level sales tax. Alaska's local jurisdictions still enforce economic nexus through the ARSSTC.