Nebraska NE Coin


The state of Nebraska became a full member of Streamlined Sales Tax on October 1, 2005.

Membership Petition                                             
Annual Recertification Letter
Statement of NonCompliance                              
Certificate of Compliance
Taxability Matrix Library of Definitions
Taxability Matrix Tax Administration Practices      


IMPORTANT NOTE: The information on this site is general information and guidance and is not legal advice. For specific state guidance contact the state.  

State Links

Nebraska Department of Revenue

Sales Tax Division

State Registration for Sales and Use Tax

State Online Filing

Secretary of State

State Contacts

(800) 742-7474
Help Request

Tax Rates

State Sales and Use Tax Rate: 5.5%

Local Jurisdiction Sales and Use Taxes: Yes

Sales and Use Tax Rates Look Up

Sales Tax Rate Information

Remote Seller Information

Remote Seller Guidance

Remote Seller Compliance Date: 1/1/2019

Remote Seller Thresholds:
Exceeds $100,000 in Nebraska retail sales or 200 or more separate transactions for delivery into NE in the prior or current calendar year

Notes: Marketplace Facilitator

Governing Board Delegates

  • Senator Eliot Bostar
  • Senator Stan Clouse
  • Michael J. Walsh