Nebraska Sales Tax

Rates

  • State sales tax rate 5.5%
  • Local rate0% - 2%
  • Combined rate5.5% - 7.5%
  • *Local rates are set by the county, city or other taxing district.
  • *Shipping is taxable

Major Cities/Counties

  • Omaha 7%
  • Lincoln 7%
  • Kearney 7%
  • Grand Island 7%
  • Bellevue 7%
  • Columbus 7%
  • Sidney 7.5%
  • Scottsbluff 7%

Nebraska Sales & Use Tax Information

The Nebraska (NE) state sales tax rate is currently 5.5%, ranking 29th-highest in the U.S. Depending on local municipalities, the total tax rate can be as high as 7.5%. The average local rate is 1.39%. The average combined tax rate is 6.89%, ranking 25th in the US.

Local taxes apply to both intra-state and inter-state transactions.

Use tax is imposed on the storage, use, distribution, or consumption of tangible personal property and certain services purchased by the end user when Nebraska sales tax has not been paid.

In Nebraska, food and food ingredient which are generally for home preparation and consumption are exempt from sales tax. Prescription drugs and insulin are exempt from sales tax.

Nebraska participates in the Streamlined Sales Tax Project (SSTP).

Lowest Tax Rates

  • Abie 5.5%
  • Adams 5.5%
  • Alda 5.5%
  • Alexandria 5.5%
  • Allen 5.5%
  • Alvo 5.5%
  • Amelia 5.5%
  • Ames 5.5%

Highest Tax Rates

  • Alma 7.5%
  • Chadron 7.5%
  • Chappell 7.5%
  • Crete 7.5%
  • David City 7.5%
  • Fairbury 7.5%
  • Geneva 7.5%
  • La Vista 7.5%