Nebraska Department of Revenue

For the calendar quarter starting on *October 1, 2025,* the village of *Lindsay *(City Code 274-286, FIPS Code 28105) will impose a *new 1.5%* local sales and use tax rate.  

As a reminder, for the upcoming calendar quarter starting on *July 1, 2025,* the city of *Wilber *will *decrease *its local sales and use tax rate from 1.5% to 1%.

*No Lodging Tax Rate Changes:*  There are no changes in the lodging tax rates for calendar quarters starting on July 1, 2025, or October 1, 2025.  

*LB 707 Good Life District (GLD) Changes:*

Due to the passage of LB 707, the GLD _Local Option_ Sales and Use Tax rates for GLD Avenue One (801) and Nebraska Crossing Village District (802) that were scheduled to go into effect on July 1, 2025, will NOT go into effect.  This Notice supersedes the “NEW Good Life District Local Option Sales and Use Tax” section of the Notification to Permitholders of Changes in Local Sales and Use Tax Rates Effective July 1, 2025, posted on our website. The sales and use tax forms are being updated to reflect the following rate changes:

Effective *July 1, 2025, through September 30, 2025,* the GLD state sales and use tax rate remains at 2.75% for sales made within a GLD and within a city’s limits.  Transactions made outside the city limits but inside a GLD have a state tax rate of 5.5%.  

Effective *October 1, 2025*, the GLD state sales and use tax rate will increase to 5.5% on all transactions made within a GLD except for GLD Avenue One (801), as explained below.

Effective *October 1, 2025,* the GLD Avenue One (801) state sales and use tax rate will remain at 2.75% on any transactions, excluding sales of aircraft, all-terrain vehicles, barges, motor vehicles, motorboats, railroad rolling stock, semitrailers, and trailers, by a retailer electing to be a good life district retailer, that physically occur in GLD Avenue One (801).

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