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Nebraska Consumer Tax Laws

States need to raise revenue from a variety of sources in order to continue operating the courts, public schools, emergency services, state highways, public parks, and numerous other goods and services we rely on daily. The majority of states collect both income tax and consumer taxes, the latter consisting of sales and excise taxes.

Certain consumer goods, including gasoline and cigarettes, incur particularly high tax rates because they are considered either non-essential or, like gasoline, are directly related to public infrastructure needs (gasoline taxes typically are used to maintain highway). Use tax, meanwhile, is charged on items purchased in another state for primary use in one's home state.

Nebraska Consumer Tax Laws at a Glance

While Nebraska's base sales tax rate of 5.5 percent is relatively low, it can be as high as 7.5 percent depending on local taxes that are tacked on. The state has some of the lowest cigarette and liquor taxes, however.

The current rates for consumer taxes in Nebraska are listed in the following table. See FindLaw's Tax Law section for more articles and resources.

Sales Tax 5.5% (Legislature is required to set rate each year) §§77-2701.02, 2715.01; In addition, local sales and use taxes can be set at 0.5%, 1%, 1.5%, 1.75%, or 2%.
Cigarette Tax 64¢/pack of 20 cigarettes §77-2602
Gasoline Tax per Gallon 25.6¢ §§66-4, 105; 66-4,144; 66-4,145; 66-4,146; 66-489
Use Tax 5.5% §§77-2701.02, 2715.01
Liquor Tax Beer 31¢ /gal.; Wine <14% 75¢ per gal., >14% $1.35/gal.; Spirits $3.75/gal.; Wine from farm wineries 6¢/gal. §53-160
Gambling Tax 5% gross receipts for boxing or wrestling matches; 0.4% gross sum wagers for admission tax for horse-racing §§81-8, 135, 2- 1208

Note: State laws are always subject change through the enactment of newly signed legislation, decisions made at high courts, ballot initiatives, and other means. While we strive to ensure the accuracy of these pages, you may also want to contact a Nebraska taxation attorney or conduct your own legal research to verify the state law(s) you are researching.

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