Nebraska Sales and Use Tax | Nebraska Department of Revenue (2024)

For the calendar quarter beginning on October 1, 2024, the local sales and use tax rate changes will be:

• Adams will impose a new 1% rate;
• Grafton and Kenesaw will each impose a new 1.5% rate;
• Lyons will increase its rate from 1.5% to 2%; and
• Mullen and Nelson will each increase their rate from 1% to 1.5%.

There are no changes in county lodging tax rates for October 1, 2024.
As a reminder for the upcoming calendar quarter of July 1, 2024, there are no local sales and use tax rate changes or county lodging tax rate changes.
Per recent legislation (LB 1317, Section 81) changes were made to the state sales and use tax rate for Good Life District (GLD) transactions. Effective on July 1, 2024 the state sales and use tax rate is 2.75% only on those transactions sourced to a GLD area that are also within the city boundaries. Transactions made within a GLD but that are OUTSIDE the boundaries of a city have a state rate of 5.5%. This currently only affects the GLD Nebraska Crossing Village District (GLD 802-802) which is located both outside and inside of Gretna’s city boundaries. The GLD Avenue One (GLD 801-801) is located entirely within Omaha, so this GLD has a state rate of 2.75%. Changes are being made to our sales and use tax returns for this change. The Sales Tax Rate Finder on our website will show these different rates on and after July 1, 2024.

Updated 03/05/2024

For the calendar quarter beginning on July 1, 2024, there are no local rate changes.

As a reminder for the upcoming calendar quarter of April 1, 2024, the city of Crofton will increase its local sales and use tax rate from 1% to 1.5%.

The Good Life District(GLD) state rate changes are effective on April 1, 2024. The Sales Tax Rate Finder has a new filter that shows the map location of the two approved GLDs, which are GL801-Avenue One and GL802-Nebraska Crossing Village District. The GLD state rate of 2.75% will not show on the Sales Tax Rate finder until April 1, 2024. The Rates and Boundaries File is already posted to our website and this file does show the GL801- Avenue One and GL802- Nebraska Crossing Village District rates.

There are no changes for lodging tax for the quarter beginning on July 1, 2024.

Updated 12/01/2023

For the calendar quarter beginning onApril 1, 2024, the city of Croftonwill increase its local sales and use tax rate from 1% to 1.5%.

As a reminder for the upcoming calendar quarter of January 1, 2024, the city of Kimball will decrease its local sales and use tax rate from 1.5% to 1%.

There are no changes for lodging tax for the quarter beginning on April 1, 2024.

Updated 09/01/2023

For the calendar quarter beginning on January 1, 2024, the city of Kimball will decrease its local sales and use tax rate from 1.5% to 1%.

Updated 06/02/2023

EffectiveOctober 1, 2023, the city ofNebraska Citywilldecreaseits local sales and use tax rate from 2% to 1.5%.

Updated 03/03/2023

Effective July 1, 2023, the village of Trenton will start a local sales and use tax rate of 1.5%.

Effective July 1, 2023, the city of Ord will decrease its local sales and use tax rate from 2% to 1.5%.

Updated 12/02/2022

Effective April1, 2023, the villageof Halseywill start a local sales and use tax rate of 0.5%.​

EffectiveApril 1, 2023, the village of Hallam will start a local sales and use tax rate of 1%.

EffectiveApril 1, 2023, the villages of EmersonandWynotwill each start a localsales and use tax rate of 1.5%.

EffectiveApril 1, 2023, the village ofEwingand the city ofSt. Paulwill each increase their local sales and use tax rate to 1.5%.

EffectiveApril 1, 2023, the cities ofGenoa, McCook,andNorth Plattewill each increase their local sales and use tax rate to 2%.

Updated 09/08/2022

Effective January 1, 2023, the village of Byron will start a local sales and use tax rate of 1%.

Effective January 1, 2023, the village of Sutherland will start a local sales and use tax rate of 1.5%.

Effective January 1, 2023, the city of Seward will increase its local sales and use tax rate from 1.5% to 2%.

Effective January 1, 2023, Gage County will terminate its 0.5% local sales and use tax rate.

With the termination of Gage County’s local sales and use tax, there will only be local sales tax in the other cities and villages within Gage County that impose a local sales and use tax. These cities and villages are Beatrice (2%), Clatonia (0.5%), Cortland (1%), Odell (1%), and Wymore (1.5%).

(updated 06/03/2022)

Effective October 1, 2022, the village of Bruning and the city of Humboldt will start a local sales and use tax rate of 1.5%.

Also effective October 1, 2022, the following cities: Falls City, Gering, and West Point, will each increase their local sales tax and use tax from 1.5% to 2%.

Updated 03/03/2022

There areno changes to local sales and use tax rates that are effective July 1, 2022.

• 3rd Quarter 2024
• 2nd Quarter 2024
• 1st Quarter 2024
• 4th Quarter 2023

• April 1, 2024 -- June 30, 2024
• January 1, 2024 -- March 31, 2024
• October 1, 2023 -- December 31, 2023
• July 1, 2023 -- September 30, 2023
• April 1, 2023 -- June 30, 2023
• January 1, 2023 -- March 31, 2023
• October 1, 2022 -- December 31, 2022
• April 1, 2022 -- September 30,2022
• July 1, 2021 -- March 31, 2022
• April 1, 2021 -- June 30, 2021
• January 1, 2021 -- March 31, 2021
• October 1, 2020 -- December 31, 2020
• July 1, 2020 -- September 30, 2020
• April 1, 2020 -- June 30, 2020
• January 1, 2020 -- March 31, 2020
• October 1, 2019 -- December 31, 2019
• July 1, 2019-- September 30, 2019
• April 1, 2019 -- June 30, 2019
• January 1, 2019 -- March 31, 2019
• October 1, 2018 -- December 31, 2018
• April 1, 2018 through -- September 30, 2018
• October 1, 2017 -- March 31, 2018
• April 1, 2017 -- September 30, 2017
• January 1, 2017 -- March 31, 2017
• October 1, 2016 -- December 31, 2016
• April 1, 2016 -- September 30, 2016

• 5.5%
• 6%
• 6.5%
• 7%
• 7.25%
• 7.5%
• 8%

Information for Remote Sellers and Marketplace Facilitators

How to Start or Close Your Business

Beware of Websites "Selling" Sales Tax Certificates

File Your Nebraska and Local Sales and Use Tax Return, Form 10, Online

Local Sales and Use Tax Information– What Happens After the Election?

Mandate Information

Sales Tax Exemptions Chart

Streamlined Sales and Use Tax

Information for Common or Contract Carrier

• Recently Issued Sales Tax Permits
  • ​This service allows users to download a list of all new sales tax permits issued by the Nebraska Department of Revenue. The information becomes available each month and includes business name and address and is available in an online report listing or a tab delimited format ($5.50/download). In order to use the fee services online you must subscribe toNebraska.gov. If you are not a Nebraska.gov subscriber, you can request subscription information online.
    
• Direct Payment Permits
• Distributors' Agreements
• Attention CenturyLink Center, Pinnacle Bank Arena, or Ralston Arena Retailers and Vendors
• Local Sales and Use Tax Regulations
• Sales Tax Rate Finder
• Sales and Use Tax Regulations
• Revenue Rulings
• Electronic Payment Options
• Information for Contractors
• Sales and Use Tax Forms
• Information Guide

Frequently Asked Questions

Informational Notices:

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