Nebraska

Provinces
Nebraska
Provinces
Nebraska
About
Nebraska
About
Nebraska
Nebraska
Nebraska

Standard rate

The standard sales tax rate in Nebraska ranges for 2024 from 5.5 to 7.5%.

Reduced rate

There is no reduced sales tax rate specified.

Sales of tax-free products and services

The following products and services are tax-free in Nebraska:
  • Biochips;
  • C-BED purchases;
  • Component/ingredient parts;
  • Containers;
  • Film rentals & syndicated programming;
  • And others.

Who is obliged to register sales tax in Nebraska

You need to register if you have employees, agents, salespeople, contractors, etc. present in the state; or meet the threshold for remote sellers and marketplaces.  
Standard rate 5.5 - 7.5% Reduced rate - Threshold $100,000
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Threshold

Starting January 1, 2019, vendors who make more than $100,000 in sales annually in the state, or more than 200 transactions in the state, in the previous or current calendar year. Merchant thresholds by state Marketplace thresholds by state The special rules are applicable to the SAAS business. Software as Service Tax Thresholds by state.

Online Marketplace

If all your sales in Nebraska come from a marketplace reseller platform, in this case, you should not register for paying sales tax in Nebraska. Your marketplace promoter pays the sales tax itself. However, you can register and collect the tax in this state as a benefit to their Nebraska customers.

Registration procedure

You can be registered online on the Nebraska Department of Revenue website.

Sales tax payment and filing date

Depending on your tax liability, determine your filing frequency – either annual, monthly, or quarterly:
  • Annual – $0 to $74.00;
  • Quarterly – $75.00 to $249.99;
  • Monthly – $250.00 and up.
Returns are generally due on the 20th or the final day of the month following the reporting period. If the filing due date falls on a weekend or holiday, sales tax is due the next business day.

Penalty and interest

  • Late Filing – 10% of tax due (maximum – $25);
  • Late Payment – 10% of tax due (maximum – $25).
 

Discount

Nebraska Sales Tax Nexus:

  • Physical Nexus: In Nebraska, a physical Nexus is established if a business has a physical presence, such as offices, warehouses, or employees in the state.
  • Economic Nexus: Nebraska mandates that remote sellers collect and remit sales tax if they have over $100,000 in sales or 200 transactions annually. This applies to businesses without a physical presence but significant economic activities in the state.
October 10, 2024 138
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