Summary:
Destination Based Sales Tax.
General Sales Tax Rate: 5.5%.
Over $100,000 in sales OR 200 transactions during the current or prior calendar year.
Transactions made through a registered marketplace facilitator excluded: No.
Transactions made to a reseller excluded: Yes.
Limited to certain transaction types: No.
Services: Not taxable, with a few exceptions.
Digital products (movies, eBooks, music, photographs, magazine subscriptions etc) are taxable. This includes the sale of digital music, movies, TV shows, and digital books. Digital codes sold to access digital products are also taxable in Nebraska.
SaaS: Not Taxable.
When To Register: By the end of the calendar month once you meet the nexus criteria.