How 2023 Sales Tax are calculated in Nebraska

The state general sales tax rate of Nebraska is 5.5%. In addition to the state-level sales tax, cities and municipalities in Nebraska have the authority to levy their own sales tax rates. These local rates can add up to 2%, resulting in a combined maximum sales tax rate of 7.5% in certain regions.

Every 2023 combined rates mentioned above are the results of Nebraska state rate (5.5%), the county rate (0% to 0.5%), the Nebraska cities rate (0% to 2%). There is no special rate for Nebraska.

Variations by Purchase Type

Nebraska's sales tax rate may vary depending on the type of purchase. Examples of taxable categories may include:

• Consumer use tax
• Rental tax
• Sales tax
• Sellers use tax
• Lodgings tax

Nebraska state rate(s) for 2023

Lowest possible rate: 5.5% (e.g., Abie, Nebraska)
Other common rates: 6% .6.5%, 7%, 7.25%,
Highest possible rate: 7.5% (Decatur, Nebraska)
Average combined rate across Nebraska: 6.285%

Other 2023 sales tax Facts for Nebraska