The formulas
- Sales tax = sale x (5.5% + local rate)
- Nexus when counted sales are more than $100,000 or transactions are at least 200, in the prior or current calendar year
- Counted sales = direct sales + marketplace sales
How it works
Figures current as of November 2026.
The state rate is 5.5 percent. The tool multiplies the sale amount by the statewide base rate plus the local rate you enter (city and county sales tax for the delivery address) and shows the state and local parts separately. The local rate depends on where the goods are delivered.
A seller with no physical presence in Nebraska must register and collect once it has more than $100,000 of Nebraska retail sales, or at least 200 separate transactions, in the prior or current calendar year. Sales you make through a marketplace facilitator count toward your own Nebraska threshold, together with your direct sales.
A seller with a physical presence in Nebraska, such as staff, an office or inventory, must collect regardless of the threshold. The tool does not decide whether a product is taxable or exempt; enter the taxable price.
Illustrative figures only. Check the result against your firm's methodology before relying on it.
Common questions
What is the Nebraska sales tax rate?
The state rate is 5.5 percent. Local rates are added on top by delivery address.
What is the Nebraska economic nexus threshold?
More than $100,000 of Nebraska retail sales, or at least 200 separate transactions, in the prior or current calendar year.
Do marketplace sales count toward the Nebraska threshold?
Sales you make through a marketplace facilitator count toward your own Nebraska threshold, together with your direct sales.
Sources
- Nebraska Department of Revenue, Nebraska Sales and Use Tax
- Nebraska Department of Revenue, Remote Seller and Marketplace Facilitator FAQs
Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.