Nebraska Sales & Use Tax

Nebraska levies a 5.5% state sales tax on the retail sale, lease or rental of most goods and some services. Local jurisdictions impose additional sales taxes up to 2%. The range of total sales tax rates within the state of Nebraska is between 5.5% and 7.5%.

Use tax (same rate) is also collected on the consumption, use or storage of goods in Nebraska if sales tax was not paid on the purchase of the goods. Returns are to be filed on or before the 25th day of the month following the month in which the purchases were made. 

Nebraska provides exemption opportunities for the following industries: 

  • Manufacturing

Statute for Refunds: 36 Months

Utility Exemption: Yes, predominant use (over 50%); Study is required.

Nebraska Sales & Use Tax State Links

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