Nebraska is a destination-based state (sales are taxed where the buyer is located for district taxes).
Businesses can file returns and make payments online at the Nebraska Online Filing System.
The Nebraska state sales and use tax rate is 5.5%. In addition, local sales and use taxes are charged in some areas. The total combined rate ranges from 5.5% to 7.5%.
Sales of food or food ingredients for home preparation and consumption are not taxable. Food which may be exempt from sales tax includes bottled/canned soft drinks and candy.
Prepared foods such as restaurant meals, fountain drinks, and ice cream sundaes are taxable.
Business activities that establish a minimum tax connection to the state include:
Find more information about nexus in Nebraska.
The Department of Revenue will determine your filing frequency and notify you when you receive your sales tax permit.
You’ll file monthly, quarterly, or annually, based on the amount of state sales tax collected.
Returns are due on the 20th of the month following the reporting period.
To apply for a Nebraska Identification Number, you can either register online or complete the Nebraska Tax Application, Form 20. Once registered, you’ll be issued a Sales Tax Permit. The permit must be displayed at each retail location.
The penalty for filing returns or payments after the due date is $25, or 10% of the tax, whichever is greater.