Nebraska sales tax codes and rates
Nebraska's state sales tax rate is 5.5%; county and city rates come on top and are not included. A Nefin company that sells into Nebraska gets 6 sales codes, each named after the line of the Form 10 it fills, so the return's figures add up as you invoice. Purchases you owe use tax on go under NE-UW3, and Nefin works out the use tax due.
Nebraska codes from the Form 10
Each code is “NE-” plus the line it fills on the Form 10. Rates are the state rate only; add local rates in Settings, VAT rates, where you collect them.
| Code | What it covers | Rate |
|---|---|---|
| NE-2 | NE net taxable sales 5.5% (Form 10 Line 2) | 5.5% |
| NE-W1A | NE sales of nontaxable services (Form 10 Worksheet Line 1A) | 0% |
| NE-W1B | NE sales for resale (Form 10 Worksheet Line 1B) | 0% |
| NE-W1C | NE sales to exempt purchasers (Form 10 Worksheet Line 1C) | 0% |
| NE-W1D | NE sales of exempt items or services (Form 10 Worksheet 1D) | 0% |
| NE-W1G | NE other allowable deductions (Form 10 Worksheet Line 1G) | 0% |
| Code | What it covers | Rate |
|---|---|---|
| NE-UW3 | NE purchases subject to use tax (Form 10 Use Tax Worksheet Line 3) | 0% |
Nebraska in the tax books
Nefin’s sales tax book has one row per invoice and one column per Form 10 line; these are the Nebraska columns and the totals worked out from them.
Sales Tax Book
Nebraska - Form 10
- [NE-2]Net Nebraska taxable sales (Line 2)
- [NE-W1A]Nontaxable services (Worksheet 1A)
- [NE-W1B]Sold for resale (Worksheet 1B)
- [NE-W1C]Exempt purchasers (Worksheet 1C)
- [NE-W1D]Exempt items or services (Worksheet 1D)
- [NE-W1G]Other allowable deductions (Worksheet 1G)
Totals Nefin calculates
- [NE-1] Gross sales and services in Nebraska (Line 1)Sum of the net amounts in [NE-2] + [NE-W1A] + [NE-W1B] + [NE-W1C] + [NE-W1D] + [NE-W1G]
- [NE-3] Nebraska sales tax 5.5% (Line 3, local excluded)Net amount × 5.5%, from [NE-2]
Use Tax Book
Nebraska - Form 10
- [NE-UW3]Total subject to use tax (Use Tax Worksheet 3)
Totals Nefin calculates
- [NE-4] Nebraska use tax 5.5% (Line 4, local excluded)Net amount × 5.5%, from [NE-UW3]
Frequently asked questions
What is the Nebraska sales tax rate?
The state rate is 5.5%. Counties, cities and districts may add local rates, which vary by address and are not part of these codes.
Which Nebraska sales tax codes does Nefin set up?
6 sales codes from the Form 10, for example NE-2 (NE net taxable sales 5.5% (Form 10 Line 2)), NE-W1A (NE sales of nontaxable services (Form 10 Worksheet Line 1A)), NE-W1B (NE sales for resale (Form 10 Worksheet Line 1B)).
How does Nefin handle Nebraska use tax?
Book a purchase on which the vendor charged no Nebraska tax under NE-UW3 (NE purchases subject to use tax (Form 10 Use Tax Worksheet Line 3)). The bill stays at the price you paid, and the use tax book works out the tax you owe at 5.5%.
Are these Nebraska codes official?
They are a starting point. Each code follows a line of the Form 10, but check them against your return before you file, and edit them in Settings, VAT rates.