Nebraska Sales Tax Guide for SaaS and E-Commerce Businesses 2025

Nebraska imposes a Sales & Use Tax on most retail sales delivered to addresses in the state. The state rate is 5.5%, and many jurisdictions add local city/county tax (generally 0%–2%) based on the delivery location. See the Department of Revenue’s FAQs and local rate references: Sales & Use Tax FAQs and Local Sales & Use Tax Rates.

This guide explains Nebraska’s treatment of computer software vs. access-only SaaS, digital products, economic nexus thresholds, marketplace obligations, and filing rules, with citations to official Nebraska regulations, rulings, and guidance.

Last updated: September 2025

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Quick Reference: Nebraska Sales & Use Tax (2025)

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SaaS & Software Taxability in Nebraska

Nebraska taxes computer software when it is furnished/transferred, regardless of delivery method (download, physical media, electronic delivery). Consulting that results in a transfer of software is taxable; training is taxable when paid to the software retailer and generally exempt when paid to an unrelated third party. See Reg-1-088, Computer Software (PDF).

Access-only SaaS (where the customer only accesses software hosted by the provider and no software is transferred to the customer) is not expressly specified as taxable in Nebraska’s regulations. Determining taxability depends on the facts and invoice structure. If no software is transferred, charges often fall outside Reg-1-088’s scope. See definitions and examples in the Sales & Use Tax FAQs alongside Reg-1-088.

Cloud-based security services are treated as taxable security services, even when the service runs through a cloud application (e.g., monitoring or controlling cameras/locks, with setup plus recurring monitoring fees). See GIL 1-15-1, Sales and Use Tax: Security Services (PDF).

Digital products (e.g., digital audio-visual works, audio works, books, and digital codes) are taxable retail sales to end users. See Revenue Ruling 01-11-3, Retail Sales of Digital Media (PDF). Also see GIL 1-16-1, Streaming Television (PDF) for additional interpretation.

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E-Commerce & Tangible Goods in Nebraska

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E-Commerce FAQs (Nebraska-Specific)

Is Nebraska destination-based for online orders?
Yes. Nebraska sources sales to the delivery location. Use the DOR’s Sales Tax Rate Finder linked from the Sales & Use Tax FAQs and Local Sales & Use Tax Rates.

Are shipping, delivery, and handling charges taxable for e-commerce orders?
Yes, when the item is taxable and the delivery/handling charge is paid to the retailer. See REG-1-079, Delivery Charges (PDF) and the Delivery Charges Information Guide (PDF).

What resale or exemption certificate should I accept from Nebraska buyers?
Use Nebraska Form 13 (Resale or Exempt Sale Certificate). Nebraska also recognizes certain multistate/SSUTA certificates. See Form 13 (PDF), Sales & Use Tax Forms, and REG-1-013, Sale for Resale (PDF).

Do marketplace facilitators (Amazon, Etsy, etc.) have to collect?
Yes. Under LB 284, marketplaces are treated as retailers and must collect/remit once thresholds are met. See LB 284 (PDF), the Notice for Remote Sellers & Marketplace Facilitators, and Remote Seller & Marketplace FAQs. For food delivery platforms, see Prepared Food & Beverage Delivery Service Guide (PDF).

If a customer buys from me out-of-state and I don’t collect, do they owe Nebraska use tax?
Yes. Nebraska states that items delivered to a Nebraska address are subject to sales or use tax on the total purchase price, including shipping/handling if tax was not collected. See Nebraska Individual Use Tax.

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Who Must Collect Nebraska Sales Tax?

You must register and collect Nebraska (and applicable local) sales tax if you have:

• Physical nexus in Nebraska (e.g., office, employees, inventory), or
• Economic nexus: more than $100,000 in Nebraska retail sales or 200+ separate Nebraska transactions in the current or prior calendar year.

See: Remote Seller & Marketplace Facilitator FAQs and Notice for Remote Sellers & Marketplace Facilitators.

When to begin collecting: On or before the first day of the second calendar month after the threshold is exceeded. See the DOR Notice for Remote Sellers & Marketplace Facilitators.

Marketplace facilitators are treated as retailers and must collect/remit when thresholds are met; marketplace sales also count toward thresholds. See the Remote Seller & Marketplace Facilitator FAQs.

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Filing & Due Dates

• Register via the DOR’s remote seller/marketplace page: Notice for Remote Sellers & Marketplace Facilitators
• Filing frequency: Monthly, quarterly, or annually (assigned by DOR)
• Due date: Returns and payments are generally due by the 20th of the month after the reporting period (see Tax Calendar and Form 10 instructions on due date)

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Penalties & Interest

Nebraska imposes penalties and interest for late filing or payment. Maintain documentation supporting product classification (software transfer vs. access-only service), separately stated training/consulting, nexus calculations, and marketplace reporting to reduce audit risk. See DOR Sales & Use Tax FAQs.

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How to Register for Nebraska Sales Tax

1. Determine nexus (physical presence or $100,000/200 economic nexus).
   • Remote Seller & Marketplace Facilitator FAQs
2. Register online via the DOR’s remote seller/marketplace page.
   • Notice for Remote Sellers & Marketplace Facilitators
3. Charge the correct rate: 5.5% state + local city/county by delivery address.
   • Local Sales & Use Tax Rates • Rate Cards (PDF)
4. File returns on your assigned schedule; remit by the due date.
   • Tax Calendar

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FAQs: Nebraska Sales Tax

Is SaaS taxable in Nebraska?
Software is taxable when furnished/transferred (Reg-1-088). Access-only SaaS (no software transfer) is not expressly specified as taxable; analyze facts/invoices. Cloud-based security services are taxable as security services (GIL 1-15-1).

Are digital downloads/streams taxable?
Yes. Retail sales of digital media (e.g., digital audio-visual works, audio works, digital books, and digital codes) are taxable to the end user. See Revenue Ruling 01-11-3 (PDF) and GIL 1-16-1, Streaming Television (PDF).

What is Nebraska’s economic nexus threshold?
$100,000 in sales or 200 transactions in the current or prior calendar year. Begin collecting by the first day of the second calendar month after exceeding a threshold. See Remote Seller & Marketplace Facilitator FAQs and the Notice for Remote Sellers & Marketplace Facilitators.

Does Nebraska have local sales tax?
Yes. Many cities/counties impose local tax in addition to the 5.5% state rate; tax is destination-based using the delivery address. See Local Sales & Use Tax Rates and Rate Cards (PDF).

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Official Nebraska Resources

• Reg-1-088, Computer Software (PDF)
• Sales & Use Tax FAQs
• Revenue Ruling 01-11-3, Retail Sales of Digital Media (PDF)
• GIL 1-15-1, Sales and Use Tax: Security Services (PDF)
• GIL 1-16-1, Sales and Use Tax: Streaming Television (PDF)
• LB 284 – Remote Seller & Marketplace Facilitator Act (PDF)
• Notice for Remote Sellers & Marketplace Facilitators
• Prepared Food & Beverage Delivery Service Guide (PDF)
• Local Sales & Use Tax Rates
• Rate Cards (PDF)
• Form 13 – Nebraska Resale or Exempt Sale Certificate (PDF)
• REG-1-013, Sale for Resale (PDF)
• REG-1-079, Delivery Charges (PDF)
• Delivery Charges Info Guide (PDF)
• Nebraska Tax Calendar