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Nebraska Consumer Tax Laws


More Information on Consumer Tax Laws

Sales Tax5.5% (Legislature is required to set rate each year) §§77-2701.02, 2715.01
Cigarette Tax64¢/pack of 20 cigarettes §77-2602
Gasoline Tax per Gallon24.6¢ §§66-4, 105; 66-4,144; 66-4,145; 66-4,146; 66-489
Use Tax5.5% §§77-2701.02, 2715.01
Liquor TaxBeer 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 constantly changing -- contact an attorney or conduct your own legal research to verify the state law(s) you are researching.

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