Nebraska Sales Tax Rate 2026: 5.5% State, 6.98% Avg. Combined
Nebraska’s state sales tax rate is 5.5%. Cities, counties and special districts add their own rates on top, so the total depends on where the order is delivered. The average combined state and local rate is 6.98%.
| Nebraska sales tax (2026) | Rate |
|---|---|
| State rate | 5.5% |
| Average local rate | 1.48% |
| Average combined rate | 6.98% |
Rates as of July 1, 2026, from the Tax Foundation. The exact rate on an order depends on the delivery address. Look up the exact rate for any Nebraska ZIP code with our sales tax calculator.
Nebraska has a 5.5% state rate and taxes SaaS and digital goods broadly. Nebraska is an SST member state, simplifying multi-state registration. Local city rates add to the state rate in major cities like Omaha and Lincoln.
Quick Reference
Section titled “Quick Reference”| Criterion | Detail |
|---|---|
| State Rate | 5.5% |
| Economic Nexus Threshold | $100,000 gross sales OR 200 transactions (rolling 12 months) |
| Transaction Threshold | 200 transactions (either test triggers nexus) |
| Digital Goods / SaaS | Taxable |
| Typical Filing Frequency | Monthly |
| SST Member | Yes |
| Registration Portal | revenue.nebraska.gov |
Economic Nexus
Section titled “Economic Nexus”For informational purposes only · Not legal or tax advice · Consult a licensed tax professional · Rules as of 2026
Nebraska’s economic nexus threshold is $100,000 in gross sales into Nebraska in the current or prior calendar year. Once exceeded, registration and collection are required.
Marketplace-facilitated sales count toward the threshold. Nebraska also counts transactions: 200 or more separate sales into Nebraska create nexus even if your revenue is under $100,000. For low-priced products, that’s usually the threshold you reach first.
Tax Rate and Product Taxability
Section titled “Tax Rate and Product Taxability”Nebraska sales tax calculator
Every rate that applies at a US ZIP code, worked out on your order.
Sales tax · Nebraska 68102
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Collecting sales tax in Nebraska and beyond?
GoodVat tracks your economic nexus in every state, registers you, charges the right rate on every order and files your returns.
Calculation only, not legal or tax advice. Verify with the state Department of Revenue before you file. State averages: Tax Foundation, July 1, 2026.
Nebraska’s state rate is 5.5%. Cities may impose local option sales taxes:
- State: 5.5%
- City: typically 1%–2%
- Combined in Omaha: 7%
- Combined in Lincoln: 7%
Not all Nebraska municipalities impose a local sales tax. Rural areas are typically at the 5.5% state rate only.
Product Categories
Section titled “Product Categories”Taxable: Tangible personal property, digital goods, most retail goods, certain services.
Exempt: Prescription drugs, most groceries, qualifying farm and agricultural equipment.
Grocery exemption: Nebraska exempts most food and food ingredients for home consumption from the state sales tax.
Digital Goods and SaaS
Section titled “Digital Goods and SaaS”Nebraska taxes digital goods and SaaS. Nebraska’s DOR has adopted a broad digital goods taxability framework:
- SaaS — taxable; Nebraska treats subscription access to software and digital services as taxable
- Downloaded software — taxable
- Digital content (music, ebooks, streaming) — taxable
- Online subscriptions for digital products — taxable
Nebraska is one of the states explicitly listed in the IRS model definitions that taxes digital goods. SaaS sellers crossing $100,000 in Nebraska revenue have a clear collection obligation.
Registration
Section titled “Registration”Nebraska is an SST member state. Register through the SSTRS at streamlinedsalestax.org for multi-state coverage including Nebraska.
For Nebraska-only registration:
- Go to the Nebraska Department of Revenue portal: revenue.nebraska.gov
- Register for a Nebraska Sales Tax Permit
- Provide EIN and business information
- You will receive a Nebraska Sales Tax Permit number
Registration is free.
Foreign Sellers
Section titled “Foreign Sellers”Nebraska accepts foreign business registrations. A US EIN is required.
Filing Frequency and Deadlines
Section titled “Filing Frequency and Deadlines”| Annual Tax Liability | Filing Frequency |
|---|---|
| Less than $900 | Annual |
| $900–$3,000 | Quarterly |
| More than $3,000 | Monthly |
Monthly due dates: Returns are due by the 20th of the following month.
Returns are filed through the Nebraska DOR portal.
Compliance Notes
Section titled “Compliance Notes”City rates in major metros: Omaha and Lincoln add 1.5% local rate each, for a combined 7%. Smaller Nebraska cities may have lower or no local rates.
SST membership: Use the SSTRS for multi-state registration covering Nebraska.
Digital sellers: Nebraska taxes SaaS. Register once you cross $100,000 in Nebraska revenue.
Amazon FBA: Verify whether your FBA inventory is stored in Nebraska fulfillment centers.
Nebraska Sales Tax FAQ
Section titled “Nebraska Sales Tax FAQ”What is the sales tax rate in Nebraska?
Section titled “What is the sales tax rate in Nebraska?”Nebraska’s state sales tax rate is 5.5%. Local taxes are added on top, and the average combined state and local rate is 6.98% (Tax Foundation, July 2026). The exact rate depends on the delivery address.
What is the Nebraska economic nexus threshold?
Section titled “What is the Nebraska economic nexus threshold?”Remote sellers must register and collect Nebraska sales tax once they make more than $100,000 in gross sales into the state (rolling 12 months). Making 200 or more separate sales there also triggers nexus, even below $100,000.
Is SaaS taxable in Nebraska?
Section titled “Is SaaS taxable in Nebraska?”Yes. Nebraska generally taxes SaaS and digital goods. See the Digital Goods and SaaS section above for the details.
How often do you file sales tax in Nebraska?
Section titled “How often do you file sales tax in Nebraska?”Most sellers file monthly. Nebraska assigns your filing frequency when you register, based on how much tax you collect, so lower-volume sellers may file less often.