Do I need to collect sales tax when selling in Nebraska?

Nebraska has a 5.5% state sales tax, and many cities and counties impose additional local sales taxes. If you sell taxable goods or services in Nebraska, you may be required to collect and remit sales tax. This guide explains who must register, what’s taxable, current tax rates, and filing requirements.

Nebraska Sales Tax at a Glance (2026)

Topic	Key Information
State sales tax	5.5%
Local sales taxes	Yes
Economic nexus	$100,000 in sales
Sales tax permit required	Yes
Filing frequency	Monthly, quarterly, or annually
Registration	Nebraska Department of Revenue

When Do You Have Sales Tax Nexus in Nebraska?

You generally have sales tax nexus if your business:

• Has a storefront, office, warehouse, employees, or inventory in Nebraska
• Uses a third-party fulfillment center located in Nebraska
• Exceeds $100,000 in Nebraska sales during the current or previous calendar year

If you meet any of these conditions, you’ll generally need to register and collect Nebraska sales tax.

What Is Taxable in Nebraska?

Most tangible personal property sold in Nebraska is taxable, including:

• Clothing
• Electronics
• Furniture
• Sporting goods
• Digital products
• SaaS

Common exemptions include:

• Grocery food for home consumption
• Prescription medications
• Certain medical devices
• Sales made with a valid exemption certificate

Most professional services are not taxable, although some services related to tangible personal property may be taxable.

How to Register for a Nebraska Sales Tax Permit

Register online through the Nebraska Department of Revenue.

1. Complete the Nebraska Tax Application (Form 20).
2. Provide your business information and EIN.
3. Receive your sales tax permit.
4. Begin collecting sales tax.

There is no registration fee, and online applications are generally processed within a few business days.

Nebraska Sales Tax Rates

Nebraska’s statewide sales tax rate is 5.5%, and many cities and counties impose additional local sales taxes.

Destination-Based Sourcing

Nebraska uses destination-based sourcing, meaning the sales tax rate depends on where the customer receives the product.

Marketplace Facilitator Rules

Marketplace facilitators such as Amazon, Etsy, eBay, and Walmart Marketplace generally collect and remit Nebraska sales tax on marketplace sales. If you also sell through your own website or directly to customers, you’re responsible for collecting tax on those sales if you have nexus.

Determining Your Filing Frequency

Collecting sales tax is only one piece. You also need to file returns and remit the collected tax to the Nebraska Department of Revenue on time.

Filing Frequency	Requirement	Due Date
Monthly	Higher tax liability	20th of the following month
Quarterly	Moderate tax liability	20th after each quarter
Annual	Low tax liability	Assigned by the Department of Revenue

Businesses must file required returns even if no tax is due.

Late filings may result in penalties, interest, and additional enforcement actions. Businesses that intentionally fail to collect or remit sales tax may face further civil or criminal penalties.

Nebraska Sales Tax Compliance Checklist

• Determine whether you have nexus.
• Register with the Nebraska Department of Revenue.
• Collect the correct state and local sales tax.
• Keep exemption certificates on file.
• File returns on time.
• Maintain accurate sales records.

FAQs

Final Thoughts

Nebraska’s sales tax system is relatively straightforward, but businesses still need to determine whether they have nexus, collect the correct state and local sales tax, and file returns on time.

Need help with Nebraska sales tax registration, filings, or compliance? Contact our tax professionals today.