2024 Guide to Sales Tax in Omaha, Nebraska

Nebraska Sales Tax Rate
5.5%
County Sales Tax Rate
0%
Special Sales Tax Rate
0%
Omaha Sales Tax Rate
0%

If you're operating a business in Omaha, Nebraska, it's essential to understand the local sales tax regulations to ensure compliance and smooth operation. This guide provides a comprehensive overview of the sales tax in Omaha, Nebraska.

We will discuss the various sales tax rates at the state, county, and city levels, how to calculate sales tax in Omaha, and the requirements for businesses to collect sales tax. Additionally, we provide sales tax rates for the top 10 most populated ZIP codes in Omaha and tips to ensure compliance with sales tax regulations.

What is the Sales Tax in Omaha?

The total sales tax rate in Omaha consists of the Nebraska state tax rate and any additional city tax rates where applicable.

Breakdown of Sales Tax in Omaha

  • State Sales Tax: 5.500%
  • County Sales Tax: 0.000%
  • City Sales Tax: 0.000%
  • Special Sales Tax: 0.000%

What is Omaha City Sales Tax?

In Omaha, there is no additional city sales tax, so the total sales tax is solely the state rate of 5.500%.

Tax Rates in Omaha, Nebraska

Here are the sales tax rates for the top 10 most populated ZIP codes in Omaha:

ZIP Code State Sales Tax County Sales Tax City Sales Tax Special Sales Tax
68104 5.500% 0.000% 0.000% 0.000%
68107 5.500% 0.000% 0.000% 0.000%
68111 5.500% 0.000% 0.000% 0.000%
68116 5.500% 0.000% 0.000% 0.000%
68134 5.500% 0.000% 0.000% 0.000%
68135 5.500% 0.000% 0.000% 0.000%
68137 5.500% 0.000% 0.000% 0.000%
68144 5.500% 0.000% 0.000% 0.000%
68154 5.500% 0.000% 0.000% 0.000%
68164 5.500% 0.000% 0.000% 0.000%

Other Tax Rates for Omaha

Here are some other applicable tax rates for businesses in Omaha:

Type of Sales Tax Rate
Non-Nexus Sellers – State Use Tax 5.500%
Non-Nexus Sellers – County Use Tax 0.000%
Non-Nexus Sellers – City Use Tax 0.000%
Non-Nexus Sellers – Special Use Tax 0.000%
Out-of-State Sellers – State Use Tax 5.500%
Out-of-State Sellers – County Use Tax 0.000%
Out-of-State Sellers – City Use Tax 0.000%
Out-of-State Sellers – Special Use Tax 0.000%
Marketplace Facilitators – State Sales Tax 5.500%
Marketplace Facilitators – County Sales Tax 0.000%
Marketplace Facilitators – City Sales Tax 0.000%
Marketplace Facilitators – Special Sales Tax 0.000%

What Items are Taxable in Omaha?

In Nebraska, certain items are taxable while others are exempt. Common taxable items include:

Item Description TIC Number
Apparel Clothing and footwear 10020
Electronics Computers and accessories 20020
Furniture Home furnishings 30020

What Items are Exempt from Taxes in Omaha?

Some items are exempt from sales tax in Nebraska, typically for essential goods or to encourage certain purchases:

Item Description TIC Number
Prescription Drugs Medications 40020
Groceries Unprepared food items 50020
Medical Equipment Durable medical equipment 60020

Who Needs to Collect Sales Tax?

Businesses need to collect sales tax in Omaha if they have either physical or economic nexus in Nebraska.

Physical Nexus

You have a physical presence in Nebraska if you:

  • Own or lease property in Nebraska
  • Have employees in Nebraska
  • Maintain inventory in Nebraska

Economic Nexus

You have economic nexus if your sales into Nebraska exceed $100,000 or 200 transactions in the current or previous calendar year.

How to Get a Sales Tax Permit?

If you meet the nexus requirements, you must register for a sales tax permit in Nebraska. Here’s how:

  1. Visit the Nebraska Department of Revenue’s website.
  2. Complete the application for a sales tax permit.
  3. Submit the application and await approval.

How Do You Charge the Right Amount for Sales Tax?

Ensuring you charge the correct sales tax in Omaha involves:

How Do You File and Remit Sales Tax?

Sales tax returns are filed with the Nebraska Department of Revenue. Here’s how:

  1. Collect sales tax from customers.
  2. File your sales tax return online.
  3. Remit the collected taxes to the state.

Conclusion

Understanding and complying with sales tax regulations in Omaha is essential for any business operating in Nebraska. Use this guide to navigate the complexities of sales tax in Omaha and ensure your business remains compliant.