Nebraska Sales Tax Registration

In Nebraska it is called the Sales Tax Permit. The Nebraska Department of Revenue issues it.

Who has to register in Nebraska, how to apply, what it costs, how long it takes, and what you file once you have it.

Nebraska sales tax registration at a glance

What it is called: Sales Tax Permit; Number issued: Nebraska Sales Tax ID Number (Printed on the permit; resale certificates show it after the prefix 01-. The FEIN is not a substitute).
Who issues it: Nebraska Department of Revenue; Apply online through Nebraska Tax Application online registration (Register Your New Business Online). Paper form: Form 20.
State fee: No state fee; No registration fee is listed on Form 20 or in Reg-1-004. A $25 fee ($50 for later revocations) and a security deposit apply only to reissuing a permit after revocation.
Processing time: Most permits are available online immediately upon approval; DOR's Form 20 says most permits are available online immediately upon approval when you register online. DOR does not publish a processing time for paper applications mailed or faxed to 402-471-5927.
Remote seller threshold: $100,000 in sales or 200 transactions; Measurement period: prior calendar year or current calendar year. In effect since April 1, 2019.
Filing frequency: Monthly, quarterly or annually by annual tax liability; Monthly if annual sales tax liability is $3,000 or more; quarterly if $900 to $2,999; annually if less than $900. Changes in frequency need DOR approval (Form 22).
State rate: 5.5%; Cities, villages and some counties add local sales tax, commonly 0.5% to 2%. Inside a Good Life District within city limits the state rate is 2.75%.

How to register in Nebraska

Where to apply: Apply online with the Nebraska Department of Revenue. Nebraska Tax Application online registration (Register Your New Business Online)
Application form: Form 20, Nebraska Tax Application. Form 20 (PDF)
What you need: An EIN generally comes first; if not yet issued, DOR asks for it later on Form 22. A separate application is needed for each Nebraska retail location unless registering through Streamlined.
What the application covers: Sales tax, use tax, income tax withholding, business income tax, lodging tax, tire fee, litter fee and prepaid wireless surcharge.
How long it takes: DOR's Form 20 says most permits are available online immediately upon approval when you register online. DOR does not publish a processing time for paper applications mailed or faxed to 402-471-5927.
What it costs: No registration fee is listed on Form 20 or in Reg-1-004. A $25 fee ($50 for later revocations) and a security deposit apply only to reissuing a permit after revocation.
Renewal: The permit is permanent and does not expire. It is not transferable and is valid only for the location shown.

After you register

How often you file: Monthly, quarterly or annually by annual tax liability. Monthly if annual sales tax liability is $3,000 or more; quarterly if $900 to $2,999; annually if less than $900. Changes in frequency need DOR approval (Form 22).
Due date: 20th of the month after the period (annual returns due January 20).
Periods with no sales: You still file a return for every period, even with no sales.
Rates and sourcing: The state rate is 5.5%. Cities, villages and some counties add local sales tax, commonly 0.5% to 2%. Inside a Good Life District within city limits the state rate is 2.75%. Sourcing: destination-based (Streamlined Sales Tax member).
Late returns: A return not filed or not paid by the due date may be assessed a penalty of 10% of the tax due or $25, whichever is greater, plus interest.

Nebraska rules in plain English

In Nebraska the registration is called a Sales Tax Permit. The Nebraska Department of Revenue (DOR) issues it. You apply on the Nebraska Tax Application, Form 20. You can file it online through DOR's Register Your New Business Online page, or mail or fax the paper form. DOR says most permits are available online right after approval. There is no fee to register. The permit does not expire, but you need a separate permit for each retail location in Nebraska. Get your EIN first if you need one. Remote sellers must register once they pass $100,000 in Nebraska sales or 200 transactions in the current or prior calendar year. After you register, you file Form 10. DOR assigns monthly filing if your yearly sales tax is $3,000 or more, quarterly for $900 to $2,999, and annual below $900. Returns are due on the 20th of the month after the period. You must file even when you owe nothing. If you file late, the penalty is 10% of the tax or $25, whichever is more. The one mistake to avoid: opening a second store under your first permit. Each location needs its own permit, and selling without one is a misdemeanor with fines of up to $500 a day.

Sources: Nebraska Department of Revenue · Nebraska Tax Application online registration (Register Your New Business Online) · Form 20 (PDF)

More Nebraska facts

Nebraska requires a separate sales tax permit for each retail location, unless the seller registers through the Streamlined Sales Tax Registration System. The permit must be displayed at the place of business. Source
Retailers keep a sales tax collection fee of 2.5% of the tax due, capped at $75 per return (Form 10 line 8). Source
LB 1317 (2024) cut the state rate to 2.75% for sales sourced to a Good Life District inside city limits, starting July 1, 2024. A planned 2.75% Good Life District local option tax was cancelled by LB 707 before its July 1, 2025 start. Source
Nebraska is a Streamlined Sales Tax member, so remote sellers can register through sstregister.org and may qualify for free Certified Service Provider services. Source
Local rate changes take effect only at the start of a calendar quarter; for example, Winside starts a 1% local tax on January 1, 2027. Source

We register you in Nebraska

Answer a few questions about your business. We prepare your Nebraska Sales Tax Permit application, file it with DOR, and send you the number. $199 per state. Any state fee is separate.

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Nebraska sales tax registration FAQ

Do I need to register for Nebraska sales tax?

A retailer that keeps an office, warehouse or other place of business in Nebraska, has agents, salespeople or representatives selling or delivering there, or rents property in the state is engaged in business and needs a permit for each location. Sellers with no physical presence must register after $100,000 in sales or 200 transactions in Nebraska (measurement period: prior calendar year or current calendar year).

How long does it take to get a Nebraska Sales Tax Permit?

DOR's Form 20 says most permits are available online immediately upon approval when you register online. DOR does not publish a processing time for paper applications mailed or faxed to 402-471-5927. Source: Form 20, Nebraska Tax Application (Rev. 6-2022), header.

What does a Nebraska Sales Tax Permit cost?

No registration fee is listed on Form 20 or in Reg-1-004. A $25 fee ($50 for later revocations) and a security deposit apply only to reissuing a permit after revocation. Source: Neb. Admin. Code Reg-1-004.08; Form 20 (Rev. 6-2022). Our fee to prepare and file the application is $199.

When do I file Nebraska sales tax returns?

Filing frequency: monthly, quarterly or annually by annual tax liability. Monthly if annual sales tax liability is $3,000 or more; quarterly if $900 to $2,999; annually if less than $900. Changes in frequency need DOR approval (Form 22). Due date: 20th of the month after the period (annual returns due January 20). File a return every period, even with no sales. Source: DOR Information Guide 4-787 (April 2024), Reporting and Payment of Taxes; Form 10 instructions.

Do I need to register in Nebraska as a remote seller?

Sellers with no physical presence must register after $100,000 in sales or 200 transactions in Nebraska (measurement period: prior calendar year or current calendar year). Multivendor Marketplace Platforms (MMPs) that meet the same $100,000 or 200-transaction threshold must hold a sales tax permit and collect Nebraska and local tax on the sales they facilitate (LB 284, effective April 1, 2019). Source: LB 284 (2019); Neb. Rev. Stat. 77-2701.13; DOR Remote Seller and Marketplace Facilitator FAQs.

What happens if I sell in Nebraska without a Nebraska Sales Tax Permit?

Doing business as a retailer without a permit is a misdemeanor (Class IV per DOR guide), with a fine of up to $500 for each day of operation. Source: Neb. Admin. Code Reg-1-004.09; Neb. Rev. Stat. 77-2705; DOR Information Guide 4-787.

Nearby states

This page summarizes Nebraska sales tax registration rules for general information and is not tax advice. Confirm current requirements with the Nebraska Department of Revenue or your tax adviser. State rules last checked October 2, 2026.