Nebraska Department of Revenue

For the calendar quarter beginning on October 1, 2024, the local sales and use tax rate changes will be: 

  • Adams will impose a new 1% rate;
  • Grafton and Kenesaw will each impose a new 1.5% rate;
  • Lyons will increase its rate from 1.5% to 2%; and   
  • Mullen and Nelson will each increase their rate from 1% to 1.5%. 

There are no changes in county lodging tax rates for October 1, 2024.

As a reminder for the upcoming calendar quarter of July 1, 2024, there are no local sales and use tax rate changes or county lodging tax rate changes.

Per recent legislation (LB 1317, Section 81) changes were made to the state sales and use tax rate for Good Life District (GLD) transactions.  Effective on July 1, 2024 the state sales and use tax rate is 2.75% only on those transactions sourced to a GLD area that are also within the city boundaries. Transactions made within a GLD but that are OUTSIDE the boundaries of a city have a state rate of 5.5%. This currently only affects the GLD Nebraska Crossing Village District (GLD 802-802) which is located both outside and inside of Gretna’s city boundaries.  The GLD Avenue One (GLD 801-801) is located entirely within Omaha, so this GLD has a state rate of 2.75%.  Changes are being made to our sales and use tax returns for this change.  The Sales Tax Rate Finder on our website will show these different rates on and after July 1, 2024. 


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