Nebraska sales tax rate changes, January and April 2019

Several local sales and use tax rate changes took effect in Nebraska on January 1, 2019. More are slated for April 1, 2019.

January 2019 sales tax changes

• Dakota City: A new 0.5% local sales and use tax takes effect, bringing the combined rate to 6%. According to the Nebraska Department of Revenue, “the Dakota County sales and use tax rate will no longer be effective for taxable deliveries made within the Dakota City boundaries as of January 1, 2019. A county sales and use tax is only imposed on taxable sales within the county, but outside the city boundaries of any city that imposes a city sales tax.”
• Pender: Local sales and use tax drops by 1%, bringing the combined rate to 5.5% (the state rate).
• Randolph: Local sales and use tax increases to 2%, bringing the combined rate to 7.5%
• Wahoo: Local sales and use tax increases to 2%, bringing the combined rate to 7.5%.

April 2019 sales tax changes

• Ansley: A new 1% local sales and use tax takes effect, bringing the combined rate to 6.5%.
• Beatrice: Local sales and use tax increases to 2%, bringing the combined rate to 7.5%.
• Clay Center: Local sales and use tax increases to 1.5%, bringing the combined rate to 7%.
• Dakota City: The existing 0.5% sales and use tax jumps to 1%, bringing the combined rate to 6.5%.
• DeWitt: A new 1% local sales and use tax takes effect, bringing the combined rate to 6.5%.
• Fullerton: Local sales and use tax increases to 2%, bringing the combined rate to 7.5%.
• Grand Island: Local sales and use tax increases to 2%, bringing the combined rate to 7.5%.
• Harrison: Local sales and use tax increases to 1.5%, bringing the combined rate to 7%.
• Hubbard: A new 1.5% local sales and use tax takes effect, bringing the combined rate to 7%.
• Laurel: A new 1% local sales and use tax takes effect, bringing the combined rate to 6.5%.
• Loup City: Local sales and use tax increases to 2%, bringing the combined rate to 7.5%
• Oakland: Local sales and use tax increases to 1.5%, bringing the combined rate to 7%.
• Ord: Local sales and use tax increases to 2%, bringing the combined rate to 7.5%
• Osmond: Local sales and use tax increases to 1.5%, bringing the combined rate to 7%.
• Paxton: Local sales and use tax increases to 2%, bringing the combined rate to 7.5%.
• Pender: A new 1.5% local sales and use tax takes effect, bringing the combined rate to 7%.
• Pleasanton: A new 1% local sales and use tax takes effect, bringing the combined rate to 6.5%.
• Sargent: Local sales and use tax increases to 2%, bringing the combined rate to 7.5%.

As of January 1, 2019, Nebraska requires certain out-of-state businesses to collect and remit Nebraska sales tax. Visit the Avalara Nebraska state guide to learn more about sales and use tax in Nebraska.