Nebraska Local Sales and Use Tax

Nebraska Use Tax is due on all taxable purchases when Nebraska and any applicable local sales tax is not paid to the retailer. This often occurs when making purchases over the Internet or from out of state retailers. Nebraska law requires that if sales tax is not collected by the seller on any taxable sale, the purchaser must remit the tax directly to the state.

Examples of situations when Use Tax is due:

• If you buy taxable items over the Internet and do not pay Nebraska and local sales tax;
• If you buy taxable digital goods such as music, movies, music videos, TV shows, books, and ring tones and do not pay Nebraska and local sales tax;
• If you buy taxable items through a home shopping channel and do not pay Nebraska and local sales tax; and
• If you buy taxable items by mail order and do not pay Nebraska and local sales tax.

To report Use Tax on your Nebraska State return within the program:

1. State section 
2. Edit Nebraska return 
3. Begin on Use Tax 
4. Enter the total purchases subject to use tax amount 
5. Select your city
6. Continue to Save 

Note:  If you owe Use Tax to more than one Nebraska local jurisdiction, do not report use tax here. Instead, report state and local use tax by filing the Individual Use Tax Return, Form 3.

For a complete list of county tax rates, please click here.