The Nebraska Sales Tax Calculator helps you quickly determine the sales tax on a purchase in any city or county in Nebraska. You can calculate sales tax by adding it to a pre-tax amount or removing it from a total amount.
Nebraska Sales Tax Calculator
Calculate sales tax for all counties, cities, and towns in Nebraska with accurate rates
Total Amount
Tax Amount
Pre-Tax Amount
Total Tax Rate
Removing Tax: Pre-Tax = Amount ÷ (1 + Tax Rate)
The Nebraska Sales Tax Calculator helps you quickly determine the sales tax on a purchase in any city or county in Nebraska. You can calculate sales tax by adding it to a pre-tax amount or removing it from a total amount.
When adding sales tax:
- Tax Amount = Pre-Tax Amount × Tax Rate
- Total Amount = Pre-Tax Amount + Tax Amount
When removing sales tax:
- Pre-Tax Amount = Total Amount ÷ (1 + Tax Rate)
- Tax Amount = Total Amount – Pre-Tax Amount
Nebraska has a state sales tax rate of 5.5%, with additional local taxes that vary by city and county. This calculator combines both state and local tax rates for accurate calculations.
Adding Sales Tax Example
Let’s say you want to calculate sales tax on a $100 product in Omaha with a total tax rate of 6.5% (5.5% state + 1% local):
Pre-Tax Amount = $100
Tax Rate = 6.5% or 0.065
Calculate the tax amount:
Tax Amount = $100 × 0.065 = $6.50
Calculate the total amount:
Total Amount = $100 + $6.50 = $106.50
Removing Sales Tax Example
Now, let’s say you have a total amount of $106.50 and want to calculate the pre-tax amount and tax in Omaha:
Total Amount = $106.50
Tax Rate = 6.5% or 0.065
Calculate the pre-tax amount:
Pre-Tax Amount = $106.50 ÷ (1 + 0.065) = $106.50 ÷ 1.065 = $100.00
Calculate the tax amount:
Tax Amount = $106.50 – $100.00 = $6.50
Different Local Tax Example
In a rural area with no local tax, the total tax rate is 5.5% (state only). Let’s calculate tax on a $100 product:
Pre-Tax Amount = $100
Tax Rate = 5.5% or 0.055
Calculate the tax amount:
Tax Amount = $100 × 0.055 = $5.50
Calculate the total amount:
Total Amount = $100 + $5.50 = $105.50
Nebraska Sales Tax Rates
Nebraska has a state sales tax rate of 5.5%, with local jurisdictions adding additional taxes. The total tax rate varies across the state, from 5.5% in areas with no local tax to 7.5% in some cities.
State Rate
Average Local Rate
Maximum Local Rate
Combined Range
Major Nebraska Cities and Their Tax Rates
| City | State Tax | Local Tax | Total Tax |
|---|---|---|---|
| Omaha | 5.5% | 1% | 6.5% |
| Lincoln | 5.5% | 1% | 6.5% |
| Bellevue | 5.5% | 1% | 6.5% |
| Grand Island | 5.5% | 1% | 6.5% |
| Kearney | 5.5% | 1% | 6.5% |
| Fremont | 5.5% | 1% | 6.5% |
| Hastings | 5.5% | 1% | 6.5% |
| North Platte | 5.5% | 1% | 6.5% |
| Norfolk | 5.5% | 1% | 6.5% |
| Columbus | 5.5% | 1% | 6.5% |
| Papillion | 5.5% | 1% | 6.5% |
| La Vista | 5.5% | 1% | 6.5% |
| Scottsbluff | 5.5% | 1% | 6.5% |
| South Sioux City | 5.5% | 1% | 6.5% |
| Beatrice | 5.5% | 1% | 6.5% |
| Lexington | 5.5% | 1% | 6.5% |
| Alliance | 5.5% | 1% | 6.5% |
| Gretna | 5.5% | 1% | 6.5% |
| Blair | 5.5% | 1% | 6.5% |
| York | 5.5% | 1% | 6.5% |
Nebraska Sales Tax Exemptions
Nebraska provides several exemptions from sales tax for certain types of goods and services. Some common exemptions include:
- Prescription Drugs: All prescription medications are exempt from sales tax
- Food: Most food for home consumption is exempt, except for prepared food, soft drinks, and candy
- Medical Equipment: Wheelchairs, prosthetics, and other medical devices are exempt
- Farm Equipment: Machinery and equipment used in agricultural production
- Manufacturing Equipment: Equipment used directly in manufacturing
- Industrial Machinery: Machinery used for industrial production
- Religious and Charitable Organizations: Purchases by qualifying organizations
- Government Agencies: Purchases by federal, state, and local governments
- Educational Institutions: Purchases by schools and universities
- Hospitals: Purchases by hospitals for medical purposes
- Nonprofit Organizations: Purchases by qualifying nonprofit organizations
Nebraska Sales Tax Holidays
Nebraska does not have traditional sales tax holidays like many other states. However, there are specific exemptions that apply year-round:
- Energy Efficient Products: Certain energy-efficient appliances and products may qualify for sales tax exemptions
- Agricultural Products: Sales of agricultural products for further processing may be exempt
- Manufacturing Materials: Raw materials used in manufacturing are exempt
Note that these exemptions have specific eligibility requirements and may require certification or documentation.
Understanding Nebraska Sales Tax
What is Nebraska Sales Tax?
Nebraska sales tax is a consumption tax imposed by the state and local governments on the sale of goods and certain services. The state rate is 5.5%, with local jurisdictions adding additional taxes that vary by city and county.
Local Tax Variations
Local tax rates in Nebraska can range from 0% to 2%, depending on the city and county. Some areas have only city tax, some have only county tax, and some have both. The total tax rate is the sum of state and local taxes.
Tax Collection
Sales tax in Nebraska is collected by sellers at the point of sale and remitted to the Nebraska Department of Revenue. Sellers must register with the state and obtain a sales tax permit before collecting tax.
Use Tax
Nebraska use tax applies when sales tax has not been paid on taxable items purchased outside the state for use in Nebraska. The use tax rate is the same as the sales tax rate that would have applied if the purchase was made within the state.
Business Registration
Businesses selling taxable goods or services in Nebraska must register for a sales tax permit with the Nebraska Department of Revenue. Registration can be done online through the Nebraska Department of Revenue website.
Filing Requirements
Sales tax returns in Nebraska are typically filed monthly, quarterly, or annually, depending on the business’s tax liability. Filing is done through the Nebraska Department of Revenue’s online system, and payments are due by the 20th day of the month following the reporting period.
Nebraska Sales Tax for Businesses
Nexus Requirements
Businesses must collect Nebraska sales tax if they have nexus in the state. Nexus can be established through physical presence, economic activity, or other connections. Nebraska follows economic nexus rules, requiring out-of-state sellers to collect tax if they have more than $100,000 in sales into the state in the previous or current calendar year.
Marketplace Facilitators
Marketplace facilitators like Amazon and eBay are required to collect and remit sales tax on behalf of third-party sellers selling into Nebraska. This applies to marketplace facilitators with more than $100,000 in sales into the state.
Exemption Certificates
Businesses purchasing items for resale can provide exemption certificates to sellers to avoid paying sales tax. Nebraska has a specific form (Form 13) that must be completed and provided to the seller at the time of purchase.
Shipping and Handling
In Nebraska, shipping and handling charges are generally taxable if they are part of the sale of tangible personal property. If the charges are separately stated and related to transportation services, they may be exempt.
Penalties and Interest
Nebraska imposes penalties for late filing and late payment of sales tax. The penalty is 5% of the tax due, plus additional penalties for continued delinquency. Interest is charged at the rate determined by the Internal Revenue Service.
Tax Calculation Services
Given the complexity of Nebraska’s sales tax system with different local tax rates, many businesses use automated tax calculation services to ensure accurate collection and remittance of sales tax.