Do I need a sales tax permit in Nebraska?

It is unlawful to do business as a seller in Nebraska without a permit. Every person who wants to engage in business as a seller in Nebraska must apply to the Tax Commissioner for a permit for each place of business. Nebraska calls the registration a Nebraska sales tax permit. For a seller outside Nebraska, the economic nexus threshold is $100,000 in sales or 200 separate transactions in the previous or current calendar year. Nebraska's own rule sets which sales count toward it and when registration must follow.

Sales tax permit · Nebraska

How to Get a Nebraska Sales Tax Permit

The short answer. In Nebraska, the registration a business must hold before it makes sales subject to Nebraska sales tax is a Nebraska sales tax permit, issued by the Nebraska Department of Revenue. Nebraska charges no fee for the sales tax permit.

Nebraska Sales Tax Permit at a Glance

What Nebraska calls it	Nebraska Sales Tax Permit
Issued by	Nebraska Department of Revenue
How to apply	Online or paper
Fee	Free
Security deposit or bond	Required in stated cases
Expires	Does not expire (see Renewal)
Several locations	One for each location (see Locations)
Local sales tax	Covered by the state registration
Threshold for sellers outside the state	$100,000 in sales or 200 separate transactions

Read from the government sources listed at the foot of this page, last checked September 29, 2026. See the sources.

Who Needs a Nebraska Sales Tax Permit

It is unlawful to do business as a seller in Nebraska without a permit. Every person who wants to engage in business as a seller in Nebraska must apply to the Tax Commissioner for a permit for each place of business.

For a seller outside Nebraska, the economic nexus threshold is $100,000 in sales or 200 separate transactions in the previous or current calendar year. Nebraska's own rule sets which sales count toward it and when registration must follow.

How to Apply

You apply to the Nebraska Department of Revenue. You can apply online or on a paper application. Go to Nebraska's registration page.

Nebraska requires your registration to be displayed at the place of business.

What It Costs

Nebraska charges no fee for the sales tax permit.

Nebraska requires security, such as a bond or deposit, in stated cases. A business whose permit was revoked must post security before the Department will issue it another permit, capped at three times its estimated average tax for a reporting period (five times if it is habitually delinquent). A retailer that transfers accounts receivable to a subsidiary that does not obtain a Nebraska sales tax permit must obtain a surety bond of at least two times the tax payable on the subsidiary's outstanding accounts receivable at the end of the prior calendar year.

Does It Expire?

The sales tax permit does not expire. It is valid only for the business named on it and for the location it names, and the Tax Commissioner can suspend or revoke it after a hearing.

More Than One Location

A business needs a separate sales tax permit for each place of business in Nebraska. A seller that registers through the Streamlined Sales Tax registration system instead of Form 20 is not required to file a separate application for each location.

Local Sales Taxes in Nebraska

The Nebraska Department of Revenue collects city, village and county sales taxes along with the state tax, and you report them on the same Nebraska and Local Sales and Use Tax Return (Form 10).

More for Nebraska Businesses

Nebraska resale certificate, for buying inventory for resale.
Sales tax nexus checker, to see which other states your sales may require you to register in.
Nebraska LLC guide, for forming and running an LLC in the state.
LLC guide for eBay sellers in Nebraska, for selling only through a marketplace.

Frequently Asked Questions

: It is unlawful to do business as a seller in Nebraska without a permit. Every person who wants to engage in business as a seller in Nebraska must apply to the Tax Commissioner for a permit for each place of business. Nebraska calls the registration a Nebraska sales tax permit. For a seller outside Nebraska, the economic nexus threshold is $100,000 in sales or 200 separate transactions in the previous or current calendar year. Nebraska's own rule sets which sales count toward it and when registration must follow.
: Nebraska charges no fee for the sales tax permit. Nebraska requires security, such as a bond or deposit, in stated cases. A business whose permit was revoked must post security before the Department will issue it another permit, capped at three times its estimated average tax for a reporting period (five times if it is habitually delinquent). A retailer that transfers accounts receivable to a subsidiary that does not obtain a Nebraska sales tax permit must obtain a surety bond of at least two times the tax payable on the subsidiary's outstanding accounts receivable at the end of the prior calendar year.
: The sales tax permit does not expire. It is valid only for the business named on it and for the location it names, and the Tax Commissioner can suspend or revoke it after a hearing.
: A business needs a separate sales tax permit for each place of business in Nebraska. A seller that registers through the Streamlined Sales Tax registration system instead of Form 20 is not required to file a separate application for each location.
: The Nebraska Department of Revenue collects city, village and county sales taxes along with the state tax, and you report them on the same Nebraska and Local Sales and Use Tax Return (Form 10).

This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It reports what each state's law and tax agency say about the registration a business holds before it makes taxable sales, with the sources this page cites. It cannot tell you whether your own business must register: that turns on what you sell, where you sell it from, and how much you sell into the state, and fees, security rules and thresholds change between our reviews. Confirm your own position with the tax agency named on this page before you start selling.

Sources

Each entry below is a document recorded in our verified Nebraska sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so.

nebraskalegislature.gov/laws/statutes.php?statute=77-2705Neb. Rev. Stat. 77-2705
nebraskalegislature.gov/laws/statutes.php?statute=77-2701.13Neb. Rev. Stat. 77-2701.13, engaged in business defined
revenue.nebraska.gov/sites/default/files/doc/legal/regs/1-004.pdfReg-1-004, Permits (316 Neb. Admin. Code ch. 1)
revenue.nebraska.gov/files/doc/tax-forms/f_20.pdfNebraska Tax Application, Form 20, with instructions
nebraskalegislature.gov/laws/statutes.php?statute=77-27,144Neb. Rev. Stat. 77-27,144 (Local Option Revenue Act, collection)
nebraskalegislature.gov/laws/statutes.php?statute=13-324Neb. Rev. Stat. 13-324 (county sales tax administration)
nebraskalegislature.gov/laws/statutes.php?statute=13-2814Neb. Rev. Stat. 13-2814 (municipal county sales tax administration)
nebraskalegislature.gov/laws/statutes.php?statute=77-6403Neb. Rev. Stat. 77-6403 (qualified judgment county sales tax)
nebraskalegislature.gov/laws/statutes.php?statute=77-2708Neb. Rev. Stat. 77-2708

More for Nebraska LLCs

Start and set up

Taxes, money and growth

Stay compliant

Operate in other states

Compare structures

By owner type

By profession

Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.