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A retailer making taxable sales of property or certain enumerated services in any jurisdiction with a local option sales and use tax must collect the 5.5% state sales tax and the appropriate local sales tax, if the taxable property or services are delivered within the boundaries of any of the jurisdictions listed below. Retailers will remit the tax on their Nebraska and City Sales and Use Tax Return, Form 10. Retailers using machine or computer billings are authorized to use a straight percentage for calculating the tax on such billings.
| Nebraska Jurisdictions with Local Sales and Use Tax - Effective July 1, 2008 | ||||||
|---|---|---|---|---|---|---|
| Local Rate 0.5% (.005) (Total Rate 6%) |
Local Rate 1.0% (.01) (Total Rate 6.5%) |
Local Rate 1.5% (.015) (Total Rate 7%) |
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Curtis (51-129) |
Alma (82-009) |
Arapahoe (157-016) |
Ainsworth (52-003) |
Albion (81-004) |
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Elmwood (105-168) |
Arnold (152-019) |
Ashland (50-021) |
Alliance (27-008) |
Beatrice (17-039) |
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Gresham (125-214) |
Atkinson (88-023) |
Auburn (57-025) |
Bellevue (3-046) |
Blair (53-057) |
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Bassett (99-035) |
Bayard (44-037) |
Broken Bow (66-072) |
Ceresco (25-095) |
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Dakota County (134-922) |
Beaver City (141-040) |
Bennet (147-051) |
Chadron (13-096) |
Columbus (60-110) |
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Bertrand (118-053) |
Bennington (42-052) |
Cozad (26-119) |
Crawford (20-122) |
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Bloomfield (83-058) |
Big Springs (100-055) |
Douglas (43-153) |
Fairbury (36-179) |
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Bridgeport (32-068) |
Blue Hill (71-060) |
Falls City (79-182) |
Fremont (62-191) |
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Burwell (132-081) |
Cambridge (145-087) |
Geneva (136-198) |
Gering (37-200) |
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Cedar Rapids (114-092) |
Central City (78-094) |
Gothenburg (21-207) |
Grand Island (34-210) |
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Chappell (12-099) |
Clarks (158-101) |
Gretna (161-215) |
Hemingford (48-236) |
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Cortland (119-116) |
Creighton (61-123) |
Henderson (112-237) |
Holdrege (54-245) |
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Crete (18-125) |
Dannebrog (153-134) |
Jackson (164-263) |
Kearney (38-269) |
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David City (101-138) |
Diller (67-147) |
Kimball (9-273) |
LaVista (14-274) |
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Dodge (148-150) |
Duncan (135-156) |
Lexington (29-283) |
Lincoln (2-285) |
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Eagle (23-159) |
Edgar (102-161) |
Loup City (90-294) |
Lyons (108-298) |
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Elgin (142-164) |
Elm Creek (159-167) |
Madison (113-299) |
McCook (103-312) |
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Eustis (106-176) |
Farnam (143-183) |
McCool Junction (133-313) |
Mitchell (69-328) |
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Friend (124-192) |
Fullerton (30-193) |
Nebraska City (16-339) |
Newman Grove (98-346)
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Genoa (120-199) |
Gibbon (72-201) |
Norfolk (15-351) |
North Bend (92-353) |
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Gordon (8-206) |
Greenwood (160-213) |
North Platte (4-355) |
Ogallala (6-363) |
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Guide Rock (126-217) |
Harrison (49-227) |
Omaha (1-365) |
Ord (115-369) |
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Hartington (167-228) |
Harvard (162-229) |
Oshkosh (10-372) |
Papillion (28-382) |
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Hastings (33-230) |
Hay Springs (68-231) |
Pawnee City (168-383) |
Plainview (46-392) |
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Hebron (127-235) |
Hildreth (89-243) |
Ralston (151-407) |
Schuyler (75-430) |
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Hooper (144-248) |
Hubbell (45-253) |
Scottsbluff (22-432) |
Sidney (7-441) |
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Humphrey (146-255) |
Hyannis (154-257) |
South Sioux City (40-446)
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Sutton (94-473) |
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Imperial (163-258) |
Jansen (111-264) |
Tecumseh (86-481) |
Tekamah (87-482) |
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Lewellen (5-281) |
Loomis (149-291) |
Tilden (56-487) |
Valentine (156-497) |
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Louisville (107-293) |
Malcolm (150-302) |
Valley (41-498) |
Wahoo (95-506) |
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Milford (63-322) |
Minden (55-327) |
Waterloo (19-512) |
Wymore (77-534)
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Morrill (137-332) |
Neligh (91-341) |
York (97-536) |
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Nelson (80-342) |
Niobrara (73-349) |
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Oakland (35-358) |
Odell (59-362) |
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O'Neill (39-366) |
Osceola (131-371) |
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Osmond (117-373) |
Oxford (84-376) |
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Palmyra (138-380) |
Paxton (128-384) |
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Peru (93-386) |
Petersburg (130-387) |
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Pierce (139-390) |
Plattsmouth (121-394) |
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Plymouth (47-397) |
Ravenna (85-409) |
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Red Cloud (74-411) |
Republican City (64-412) |
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Rushville (11-425) |
St. Paul (104-454) |
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Sargent (155-428) |
Seward (129-435) |
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Shelton (165-437) |
Silver Creek (116-442) |
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Spencer (109-448) |
Springview (166-451) |
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Stuart (110-468) |
Superior (65-470) |
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Syracuse (122-475) |
Terrytown (24-483) |
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Uehling (70-491) |
Verdigre (76-502) |
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Wakefield (169-507) |
Wausa (123-514) |
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Wayne (58-516) |
Weeping Water (140-517) |
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Wilber (96-523) |
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