Estimate only — not tax advice. For decisions specific to your situation, consult a qualified professional. See methodology and sources.
Nebraska Sales Tax
State + average local combined rate, category exemptions, and how it compares to neighbors.
State rate
5.50%
Average combined (state + local)
6.97%
Category exemptions
| Category | Rule | Detail |
|---|---|---|
| Groceries | Exempt | Unprepared food at grocery stores. |
| Clothing | Taxed (full rate) | Everyday apparel and footwear. |
| Prescription drugs | Exempt | Prescribed medications dispensed by a licensed pharmacist. |
Example: $100 purchase
- State sales tax only: $5.50
- Combined (state + average local): $6.97
- Total with combined tax: $106.97
Major cities in Nebraska
| City | Combined rate | vs state avg |
|---|---|---|
| Omaha | 7.00% | +0.03% |
| Lincoln | 7.25% | +0.28% |
| Bellevue | 7.50% | +0.53% |
| Grand Island | 7.50% | +0.53% |
| Kearney | 7.50% | +0.53% |
Border shopping — vs neighboring states
For larger purchases, driving to a neighbor with lower combined rate can save real money.
| State | State rate | Avg combined | vs NE | Save on $1,000 |
|---|---|---|---|---|
| Nebraska (current) | 5.50% | 6.97% | — | — |
| Wyoming | 4.00% | 5.44% | -1.53% | $15.30 |
| South Dakota | 4.20% | 6.41% | -0.56% | $5.60 |
| Iowa | 6.00% | 6.94% | -0.03% | $0.30 |
| Colorado | 2.90% | 7.82% | +0.85% | — |
| Missouri | 4.23% | 8.38% | +1.41% | — |
| Kansas | 6.50% | 8.69% | +1.72% | — |
Common questions
- What is the sales tax rate in Nebraska?
- Nebraska levies a 5.50% state sales tax. With local taxes added, the statewide average combined rate is 6.97%. Actual rate at the register depends on your city and county.
- Does Nebraska tax groceries?
- Groceries are exempt from state sales tax in Nebraska. Hot or prepared food typically remains taxable.
- Does Nebraska have a sales tax holiday?
- Nebraska does not run an annual sales tax holiday. For tax-free shopping, consider neighboring states with holidays, or use online retailers based in no-sales-tax states (OR, MT, NH, DE) — though use tax may still apply on out-of-state purchases.
- Who collects sales tax in Nebraska?
- The Nebraska Department of Revenue collects state-level sales tax; counties and cities add local rates that are remitted through the same return. Out-of-state sellers shipping to Nebraska must collect if they exceed economic nexus thresholds (typically $100k in sales or 200 transactions).
Full data sources and formulas: /sources.
Estimate only — not tax advice. Local rates vary by city and county — your actual rate at the register may differ from the state average. Category-specific exemptions (groceries, prescription drugs, clothing) and tax holidays change by year; check the Nebraska DOR for current rules. All states →
Last reviewed: · Beforeview Editorial · editorial policy