NE Nebraska State sales tax rates

STATEWIDE SALES TAX RATE

5.5%

ECONOMIC SALES THRESHOLD

$100,000

TRANSACTIONS THRESHOLD

200

Do you need to collect sales tax in Nebraska?

You’ll need to collect sales tax in Nebraska if you have nexus there. There are two ways that sellers can be tied to a state when it comes to nexus: physical or economic. Physical nexus means having enough tangible presence or activity in a state to merit paying sales tax in that state. Economic nexus means passing a states’ economic threshold for total revenue or the number of transactions in that state.

Do you have physical nexus in Nebraska?

Nebraska considers a seller to have physical nexus if you have any of the following in the state:

An office or place of business
Employees, agents, sales people, contractors, etc. present in the state
Ownership of or goods in a warehouse, storage facility, etc.
Deriving receipts from rental or lease of property.

Do you have economic nexus in Nebraska?

Effective January 1, 2019, Nebraska considers vendors who make more than $100,000 in sales annually in the state or more than 200 transactions in the state in the previous or current calendar year to have economic nexus. This means the state considers these vendors obligated to collect sales tax from buyers in the state.

Is what you’re selling taxable?

Services in Nebraska are generally not taxable. However – if the service you provide includes creating or manufacturing a product, you may have to deal with the sales tax on products.

Tangible products (also referred to as tangible personal property) are taxable in Nebraska, with a few exemptions. These exceptions include certain prescription medicine and medical devices.

Is SaaS taxable in Nebraska?

SaaS is non-taxable in Nebraska.

Collecting Sales Tax

Nebraska is a destination-based sales tax state. So no matter if you live and run your business in Nebraska or live outside Nebraska but have nexus there, you would charge sales tax at the rate of your buyer’s ship-to location.

Should you collect sales tax on shipping charges in Nebraska?

Shipping charges are taxable in Nebraska, even if listed separately from the price of the item being sold.

When are Returns Due?

When you file and pay Nebraska sales tax depends on two things: your assigned filing frequency and your state’s due dates.

How often will you file sales tax returns in Nebraska?

States assign you a filing frequency when you register for your sales tax permit. In most states, how often you file sales tax is based on the amount of sales tax you collect from buyers in the state.
In Nebraska, you will be required to file and remit sales tax either monthly, quarterly, or annually.

Nebraska sales tax returns are always due the 20th of the month following the reporting period. If the filing due date falls on