Nebraska Sales Tax Calculator
Calculate the exact sales tax for any purchase in Nebraska. Get instant breakdowns of state, county, and city taxes. Updated with current 2026 rates.
NE Base State Rate: 5.5% (up to 7.5% combined)
Douglas
Total Amount
$105.50
$100.00 + $5.50 tax
Tax Components
Nebraska Sales Tax Highlights
Nebraska has a 5.5% state sales tax
City taxes add 0.5%-2%
Groceries exempt
Nebraska Sales Tax FAQ
What is Nebraska's sales tax rate?
Nebraska has a 5.5% state rate. Cities can add up to 2% more, for combined rates up to 7.5%.
Nebraska Sales Tax Rate Structure in 2026
Nebraska imposes a 5.5% state sales tax on most retail transactions. Cities can add local option sales taxes ranging from 0.5% to 2%, bringing combined rates to a maximum of 7.5%. The average combined rate across Nebraska is approximately 6.94%.
Nebraska uses destination-based sourcing for sales tax, meaning the tax rate applied is based on where the buyer receives the goods, not where the seller is located.
| Area | State Rate | Local Rate | Combined Rate |
|---|---|---|---|
| Omaha | 5.5% | 1.5% | 7% |
| Lincoln | 5.5% | 1.75% | 7.25% |
| Bellevue | 5.5% | 1.5% | 7% |
| Grand Island | 5.5% | 2% | 7.5% |
| Kearney | 5.5% | 2% | 7.5% |
Tax-Exempt Items and Special Rules in Nebraska
Nebraska exempts several categories of goods from sales tax. Groceries (unprepared food for home consumption) are fully exempt from both state and local sales tax. Prescription drugs are also exempt.
| Category | Taxable? | Notes |
|---|---|---|
| Groceries (unprepared food) | Exempt | Food for home consumption |
| Prepared food / restaurant meals | Taxable | Full state + local rate |
| Clothing | Taxable | No clothing exemption |
| Prescription drugs | Exempt | Requires valid prescription |
| Over-the-counter medicine | Taxable | Full rate applies |
| Agricultural machinery | Exempt | Used directly in farming |
| Motor vehicles | Taxable | Motor vehicle tax applies at 5.5% |
Nebraska also exempts manufacturing equipment and ingredients, residential utilities (natural gas and electricity for home use), and medical equipment sold on prescription.
Filing and Compliance for Nebraska Sales Tax
The Nebraska Department of Revenue administers all state and local sales tax collection. Businesses must obtain a Nebraska Sales Tax Permit before making taxable sales. Filing frequency depends on tax liability: businesses owing more than $900/month file monthly, those owing $300-$900/month file quarterly, and smaller sellers file semi-annually.
Nebraska established economic nexus rules effective January 1, 2019, requiring remote sellers with more than $100,000 in sales or 200 transactions in Nebraska to collect and remit sales tax. Marketplace facilitators must also collect on behalf of third-party sellers.
| Filing Detail | Requirement |
|---|---|
| Economic nexus threshold | $100,000 in sales or 200 transactions |
| Marketplace facilitator rule | Yes — must collect on behalf of sellers |
| Filing frequency | Monthly, Quarterly, or Semi-annual |
| State agency | Nebraska Department of Revenue |
| Late filing penalty | 10% of tax due |
Related Calculators
Official References
This calculator uses current sales tax rates based on official sources:
- Nebraska DOR
Official Nebraska tax authority
Tax rates are updated regularly but may change. Always verify current rates with local tax authorities for official transactions.