As an e-commerce seller, you will need to collect sales tax in Nebraska if you have:
(1) retail sales of more than $100,000 or 200 or more separate retail transactions in the prior or current calendar year (economic nexus), or
(2) physical presence in Nebraska (physical nexus).
Below, we will highlight some of the basic provisions of Nebraska sales tax law.
What is the tax rate range for Nebraska?
State: Nebraska’s general sales tax rate is 5.5%.
Do you have physical or economic nexus in Nebraska?
Physical nexus. Certain business activities create physical nexus in Nebraska. If you have physical nexus, you are required to collect and remit sales tax on all sales that are shipped to Nebraska. Examples of business activities that can create physical nexus in Nebraska include:
- Maintaining, occupying, or using, permanently or temporarily, directly or indirectly, or through a subsidiary or agent, by whatever name called, an office, place of distribution, sales or sample room or place, warehouse, storage place, or other place of business in Nebraska;
- Having any representative, agent, salesperson, canvasser, facilitator, or solicitor operating in Nebraska under the authority of the retailer or its subsidiary for the purpose of selling, delivering, or taking orders for any property;
- Deriving rentals from a lease of property in Nebraska by any retailer;
Economic nexus. Remote sellers and marketplace facilitators that have retail sales of more than $100,000 or 200 or more separate retail transactions in the prior or current calendar year must collect and remit Nebraska sales and use tax on taxable sales.
- Retail sales does not include sales for resale, sublease, or subrent
- Retail sales includes sales made through any marketplace
- Remote sellers and marketplace facilitators must obtain a sales tax permit from Nebraska DOR and begin collecting and remitting sales tax on or before the first day of the second calendar month after the threshold is exceeded.
What are examples of sales of taxable items?
- Tangible personal property, unless an exemption applies
- Certain services
- Digital goods
- Leases and rentals of tangible personal property
What are examples of sales of nontaxable/exempt items?
- Food (except dietary supplements and prepared food)
- Prescription drugs
- Agricultural machinery and equipment
- Software as a service (SaaS)
Are there any sales tax holidays?
Currently, Nebraska does not have any sales tax holidays.
Is Nebraska a member of the SST (Streamlined Sales Tax)?
Currently, Nebraska is a full member of the Streamlined Sales Tax Governing Board (SSTGB).
How to get a sales tax permit / links to register in Nebraska?
You can register online at: