- Businesses selling products, services, or leasing tangible property in Nebraska need to understand sales tax.
- Nebraska’s state sales tax rate is 5.5%, with local taxes up to 2%.
- Good Life Districts have reduced state sales and use tax rates.
- Sales tax calculation includes state, county, city, and district taxes.
- Emerson, Nebraska, has a total sales tax rate of 7.5%.
- Sales tax must be collected on taxable sales, leases, rentals, and services.
- Nexus in Nebraska can be created by physical presence, employees, or economic activity.
- Marketplace facilitators like Amazon and Etsy collect sales tax for third-party sellers.
- Most tangible personal property and services are taxable, but groceries are exempt.
Source: zamp.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
