Nebraska sales & use tax.
The facts an advisor checks first — rate, nexus threshold, marketplace rules — with links to the controlling authority.
Nebraska: rate, nexus & administration.
- State rate
- 5.5%
- Local rates
- City rates add up to 2%
- Economic nexus
- $100,000 or 200 transactions · effective January 1, 2019Controlling authority: Neb. Rev. Stat. § 77-2701.13(2) ↗
- Marketplace facilitator
- Yes — effective April 1, 2019
- Streamlined (SST)
- Full member
- Administered by
- Nebraska Department of Revenue ↗
What to watch in Nebraska
- Groceries are exempt; SaaS is generally not taxable.
- Streamlined (SST) full member — central registration through the SST system is available.
Rates, thresholds, and taxability change mid-year — verify against the Nebraska Department of Revenue before advising. In L3i, every determination is cited to the controlling authority.
The Nebraska voluntary disclosure agreement.
Behind in Nebraska? There’s a front door. The voluntary disclosure program lets a business settle unregistered-period exposure on defined terms — before the state finds it first. The terms that shape the client conversation:
Administered by the Nebraska Department of Revenue ↗ · also reachable through the MTC multistate voluntary disclosure program. Program terms as of February 2026 — confirm current terms before filing. L3i pairs the exposure math with the filing itself — see exposure analysis & VDA services.
Nebraska, in brief.
What is the economic nexus threshold in Nebraska?
$100,000 or 200 transactions, effective January 1, 2019. Once the threshold is crossed, remote sellers must register with the Nebraska Department of Revenue and begin collecting.
What is the sales tax rate in Nebraska?
The state sales tax rate is 5.5%. City rates add up to 2%.
Do marketplace facilitators collect Nebraska sales tax?
Yes — marketplace facilitators have been required to collect since April 1, 2019. Direct (non-marketplace) sales remain the seller’s obligation.
How does a remote seller register for Nebraska sales tax?
Register with the Nebraska Department of Revenue before collecting — a remote seller must register once it crosses the economic nexus threshold ($100,000 or 200 transactions). As a Streamlined Sales Tax member state, Nebraska also accepts central registration through the SST system, which covers all member states in one application.
Does Nebraska offer a voluntary disclosure agreement (VDA)?
Yes — the Nebraska Department of Revenue administers a voluntary disclosure program with a lookback of 36 months (3 years). Penalties are generally waived; interest is generally still due. An advisor can approach the state anonymously before disclosing the client’s identity.
A page tells you the rule. The platform applies it — and remembers why.
L3i runs Nebraska determinations against a deterministic rules engine, cites the controlling authority, and captures your firm’s judgment so the next Nebraska question starts further ahead.
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