| County | State Rate | County Rate | Combined Rate | Major City |
|---|---|---|---|---|
| Adams County | 5.5% | 1.5% | 7.0% | Hastings |
| Antelope County | 5.5% | 1.0% | 6.5% | Neligh |
| Buffalo County | 5.5% | 1.5% | 7.0% | Kearney |
| Cass County | 5.5% | 1.0% | 6.5% | Plattsmouth |
| Douglas County | 5.5% | 1.5% | 7.0% | Omaha |
| Gage County | 5.5% | 1.0% | 6.5% | Beatrice |
| Hall County | 5.5% | 1.5% | 7.0% | Grand Island |
| Lancaster County | 5.5% | 1.5% | 7.0% | Lincoln |
| Sarpy County | 5.5% | 1.5% | 7.0% | Papillion |
| Scotts Bluff County | 5.5% | 1.0% | 6.5% | Gering |
| York County | 5.5% | 1.0% | 6.5% | York |
The Nebraska sales tax rate in 2026 is 5.5%. This rate applies to most purchases, including retail sales, leases, and rentals. However, some counties and cities in Nebraska have additional local sales taxes, which can range from 0.5% to 2.0%. The combined state and local sales tax rate in Nebraska can be as high as 7.0% in some areas.
It’s worth noting that Nebraska has a relatively simple sales tax system, with a single state rate and minimal exemptions. However, the state does exempt certain types of purchases, such as groceries, clothing, and prescription medication, from sales tax.
Nebraska also has a unique sales tax exemption for agricultural equipment and supplies, which can be beneficial for farmers and ranchers in the state.
The Nebraska Department of Revenue is responsible for collecting and administering sales tax in the state. Businesses that sell taxable goods and services in Nebraska are required to register for a sales tax permit and file regular returns with the state.
Nebraska has a relatively low economic nexus threshold, which requires out-of-state businesses to collect and remit sales tax if they have more than $100,000 in gross sales or 200 separate transactions in the state during a calendar year.