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Nebraska

Sales Tax Rules

5.5%
State Rate
8%
Max Combined
Exempt
SaaS
$100k
Nexus Threshold

Full Tax Details

State Sales Tax Rate5.5%
Max Combined Rate8%
Economic Nexus (Sales)$100,000
Economic Nexus (Transactions)200 transactions
SaaS TaxableNo
Digital Goods TaxableYes
Groceries ExemptYes
Clothing ExemptNo
Filing FrequencyMonthly, Quarterly, or Annual
Online FilingAvailable

SaaS Tax Details

Access-only SaaS is generally not taxable; cloud-based security services are taxable.

Grocery Details

Groceries are exempt; prepared food and soda are taxable.

Official Source

Nebraska Department of Revenue

View Official Site →

Last verified: 2026-03-26 · Always confirm current rates with your tax advisor before filing.