Nebraska Sales Tax Nexus: Economic Nexus Threshold (2026)
Nebraska's economic nexus threshold for remote sellers is $100,000 in sales or 200 transactions (meeting either test is enough), measured over the prior calendar year or current calendar year. Marketplace sales count toward Nebraska's threshold. Inventory or another physical presence in Nebraska generally creates nexus regardless of sales. The state rate is 5.5%, plus local taxes.
Nebraska sales tax nexus: key facts
| Sales threshold | $100,000 |
|---|---|
| Transaction threshold | 200 transactions |
| Test | Sales OR transactions |
| What counts | Nebraska retail sales (all sales other than resale, sublease or subrent), including sales through a multivendor marketplace platform (more than $100,000); or 200 or more separate Nebraska retail sales transactions |
| Measurement period | Prior calendar year or current calendar year |
| Marketplace sales count toward your threshold? | Yes, counted |
| Marketplace facilitator law | Yes: marketplaces generally collect on the sales they facilitate |
| State rate | 5.5% |
| Local sales taxes | Yes, in addition to the state rate |
| Current threshold effective | April 1, 2019 |
| Recent change | No threshold change found; see the note below |
| Registration | Official registration page |
| Last researched | September 23, 2026 |
The state rate is the statewide state-level rate only. Local and district rates are extra where they apply.
Recent changes we checked
No change to remote seller thresholds, marketplace rules or the 5.5% rate in the 2024, 2025 or 2026 DOR legislative summaries. LB 208 (operative 9/3/2025): SST Model 1 seller and address-rate-assignment changes. LB 650: collection fee set at 2.5% of tax due, capped at $75/month, operative 1/1/2026. LB 901 (2026) repealed several exemptions effective 7/1/2026, including for certain data-center property.
Quick check: do you have nexus in Nebraska?
Enter your Nebraska sales to see whether you may have nexus.
Selling into several states? Use the full Sales Tax Nexus Checker. Your figures stay in your browser.
What to do after crossing the Nebraska threshold
When it starts:
- Once a threshold is exceeded, the seller must obtain a permit and begin collecting on or before the first day of the second calendar month after the threshold is exceeded.
- Confirm the numbers. Check your Nebraska sales against the measure and period in the key facts above.
- Register before you collect. Use Nebraska's official registration page. Collecting a state's tax without a registration is generally not allowed.
- Collect and file. Charge Nebraska sales tax (plus any local taxes that apply at the delivery address) on taxable sales from the start date, and file returns on the schedule the state assigns. Marketplaces generally collect on the sales they facilitate, so you usually collect on your direct sales.
- Look back. If you crossed the threshold in an earlier period and did not register, get advice on those periods. Many states have voluntary disclosure programs that may limit penalties.
Physical presence and inventory in Nebraska
Inventory or other physical presence in Nebraska (including FBA/3PL inventory) generally creates nexus requiring a permit regardless of sales volume.
Marketplace sellers in Nebraska
Do marketplace sales count toward your own threshold? Yes, counted.
DOR FAQ: remote sellers must register if they have 'more than $100,000 in Nebraska retail sales, including sales through a Multivendor Marketplace Platform (MMP), in the prior calendar year or current calendar year'. The DOR Notice for Remote Sellers likewise includes MMP sales. Marketplace facilitators collect on facilitated sales under LB 284 (2019), effective April 1, 2019.
Other things to know about Nebraska
- Full SSUTA member (registration available through SSTRS). Remote sellers must collect state and local sales tax based on the delivery address (destination sourcing).
- Resale, sublease and subrent sales are excluded from the $100,000 measure, but exempt retail sales and marketplace sales are included.
- LB 284 (2019) set the initial remote seller effective dates of January 1, 2019 (sellers already meeting thresholds under prior law) and April 1, 2019.
Frequently asked questions
What is the Nebraska economic nexus threshold?
$100,000 in sales or 200 transactions (meeting either test is enough), measured over the prior calendar year or current calendar year. What counts: Nebraska retail sales (all sales other than resale, sublease or subrent), including sales through a multivendor marketplace platform (more than $100,000); or 200 or more separate Nebraska retail sales transactions.
Do marketplace sales count toward the Nebraska threshold?
Yes, counted. DOR FAQ: remote sellers must register if they have 'more than $100,000 in Nebraska retail sales, including sales through a Multivendor Marketplace Platform (MMP), in the prior calendar year or current calendar year'. The DOR Notice for Remote Sellers likewise includes MMP sales. Marketplace facilitators collect on facilitated sales under LB 284 (2019), effective April 1, 2019.
Does FBA or 3PL inventory in Nebraska create nexus?
Inventory or other physical presence in Nebraska (including FBA/3PL inventory) generally creates nexus requiring a permit regardless of sales volume.
When do I have to start collecting Nebraska sales tax?
Once a threshold is exceeded, the seller must obtain a permit and begin collecting on or before the first day of the second calendar month after the threshold is exceeded.
Registration: official registration page.
Does Nebraska have a transaction-count test?
Yes: 200 transactions. Meeting either the dollar or the transaction test is enough.
Crossed the Nebraska threshold, or not sure? A professional can confirm it and handle registration.
Nexus Study + Registration + Cleanup
Fixed price, quoted before any work starts
- State-by-state review of your sales and inventory locations
- Registration in states where you have nexus
- Plan for any past-due periods (including voluntary disclosure where appropriate)
- Ongoing sales tax filing option
Disclaimer: This page provides general information for educational purposes and is not tax, legal or accounting advice. State rules change, and whether you have nexus can depend on facts not covered here. Confirm with Nebraska's official guidance or a qualified professional before acting. RAHA Financials is not affiliated with any state tax agency.
Sources
- Primary official source: https://revenue.nebraska.gov/about/frequently-asked-questions/remote-seller-and-marketplace-facilitator-faqs
- revenue.nebraska.gov: https://revenue.nebraska.gov/businesses/sales-and-use-tax/information-remote-sellers-and-marketplace-facilitators
- revenue.nebraska.gov: https://revenue.nebraska.gov/businesses/sales-and-use-tax/notice-remote-sellers-and-marketplace-facilitators
- revenue.nebraska.gov: https://revenue.nebraska.gov/businesses/sales-and-use-tax
- revenue.nebraska.gov: https://revenue.nebraska.gov/about/2024-nebraska-legislative-changes
- revenue.nebraska.gov: https://revenue.nebraska.gov/about/2025-nebraska-legislative-changes
- revenue.nebraska.gov: https://revenue.nebraska.gov/about/2026-nebraska-legislative-changes
