What is the sales tax rate in Lincoln?
The combined sales tax rate in Lincoln, Nebraska is between 5.5% and 7.25% as of 2026. It is made up of the Nebraska statewide base rate of 5.5%, plus applicable Lancaster County and local district taxes. Lincoln sits within Lancaster County, and the rate can vary slightly across ZIP codes because of special district additions (see the ZIP breakdown below).
Sales tax in Nebraska is administered by the Nebraska Department of Revenue, which collects and distributes tax on behalf of the state and its local jurisdictions. The rate applies to most retail sales of tangible personal property delivered within Lincoln.
Who needs to collect sales tax in Lincoln, Nebraska?
Any business with sales tax nexus in Nebraska must register, collect, and remit sales tax on taxable sales delivered to Lincoln. Nexus is established through:
- Physical presence: an office, store, warehouse, employee, or inventory located in Nebraska.
- Economic nexus: exceeding $100,000 in sales to Nebraska customers in the current or prior year.
- Marketplace facilitators: platforms such as Amazon or Etsy collect and remit on behalf of their third-party sellers.
Out-of-state (remote) sellers that cross Nebraska's economic nexus threshold must register with the Nebraska Department of Revenue before continuing to sell into the state.
How do you register for a sales tax permit in Lincoln?
To collect sales tax in Lincoln, you must register for a sales tax permit with the Nebraska Department of Revenue. Registration is generally free. You will typically need your EIN or SSN, business entity details, bank account information, and an estimate of your monthly Nebraska sales. Most permits are issued within a few business days of an online application.
How do you charge the right sales tax in Lincoln?
Sales tax in Lincoln is charged based on the delivery address. For orders shipped to a Lincoln address, the combined rate of between 5.5% and 7.25% generally applies; for in-store sales, the rate is based on the store's location. Because some ZIP codes within Lancaster County carry additional special-district taxes, always confirm the exact rate for the specific delivery ZIP code. The tables below show the most common Lincoln ZIP codes and how Lincoln compares with other cities in Lancaster County and across Nebraska.
