Nebraska Sales Tax Guide for E-Commerce Retailers

Am I required to collect sales tax in Nebraska?

Businesses that have an employee, location (including inventory in a warehouse), or who do other business in the state are required to register for a sales tax permit and collect sales tax from buyers in Nebraska. 

E-commerce businesses with economic nexus in Nebraska are also required to register and collect.

You have economic nexus in Nebraska if you made more than $100,000 in sales OR 200 or more transactions to buyers in Nebraska in the previous or current calendar year.

How to Register for a Nebraska Sales Tax Permit

Register for a Nebraska sales tax permit online at the Nebraska Department of Revenue.

Need help? Contact us for help with your Nebraska sales tax registration.

How to Collect Nebraska Sales Tax

Nebraska is a destination-based sales tax state. This means sellers are required to collect the state + local combined sales tax rate at the buyer’s ship to address. Say you are based in Fremont, Nebraska but make a sale to a buyer in Kearny, Nebraska. You’d charge sales tax at the buyer’s combined state + local sales tax rate.

Learn more about origin and destination-based sales tax sourcing here. Learn more about how to collect the right amount of state plus local sales tax here.

Is shipping taxable in Nebraska?

Yes, the amount you charge your customer for shipping is subject to Nebraska sales tax. But, in general, if the item isn’t taxable, then the shipping is also not taxable, even in states where shipping is otherwise taxable.

Learn more about sales tax on shipping charges here.

Nebraska Sales Tax Due Dates

Nebraska sales tax is due on the 20th day of the month following the end of the taxable period. For example, if your business is required to file and pay sales tax quarterly, your Q1 (January-March) sales tax return would be due on April 20th.

More about Nebraska Sales Tax

Learn more about Nebraska sales tax at the Nebraska Department of Revenue.