Nebraska Sales Tax Rules and Regulations - Taxify

Nebraska State Sales Tax

Quick Guide

Contact Information

Website: www.revenue.nebraska.gov
Phone: (402) 471-5729

Sales Tax Rate

Base Rate: 5.500%
With Local Rate: 5.500%-7.500%

Nebraska Sales Tax Facts

Is Nebraska a destination or origin based state? Destination
Is Nebraska a SST Certified State? Yes
Are zero file returns required in Nebraska? Yes
Is shipping taxable in Nebraska? Yes

Nebraska Nexus Information

Triggers for Nexus

Delivery vehicles
Employee
Independent contractors or representatives
Office
Property
Warehousing

Does Amazon Have Warehousing in Nebraska?

No

Nebraska Filing Dates

Monthly

January collections – February 20
February collections – March 20
March collections – April 20
April collectios – May 20
May collections – June 20
June collections – July 20
July collections – August 20
August collections – September 20
September collections – October 20
October collections – November 20
November collections – December 20
December collections – January 20

Quarterly

Q1 – April 20
Q2 – July 20
Q3 – October 20
Q4 – January 20

Annual

January 20

Other Nebraska Sales Tax Information

Filing Requirements: Filing can be completed either online or via paper. However, if you make sales or use tax payments in the amount of more than $8,000 you are required to file electronically.

What Will You Need: In order to file online, locate your Nebraska ID Number and PIN issued by the Department of Revenue. Make sure to use the correct number combination for the type of tax you are filing, as they may be different. From there you can login and select a filing option.

If filing by paper The Department will mail you a Form 10. The Department will not mail Form 10 to anyone who files a combined return, is required to make electronic payments, or has e-filed the form in the past. All other taxpayers who are mailed the Form 10 should receive it around the 10th of the month following the tax period.

Register For a Sales Tax License: To apply for a Nebraska Identification Number, you must complete the Nebraska Tax Application, Form 20. If you indicate on your Form 20 that you will be collecting sales tax, you will be issued a Sales Tax Permit. A separate Form 20 for each Nebraska retail location is required unless you are applying through the Streamlined Sales Tax Agreement. If you want to request combined filing for two or more retail locations, you must complete the Nebraska Combined Filing Application, Form 11.

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