Sales tax economic nexus threshold in Nebraska (2026)
The economic nexus threshold for remote sellers in Nebraska is $100,000 in sales OR 200 separate transactions: either one is enough. Measured over: prior or current calendar year.
| Sales threshold | $100,000 |
|---|---|
| Transaction test | 200 transactions |
| How the tests combine | Sales OR transactions (either one is enough) |
| Measurement period | prior or current calendar year |
| Marketplace facilitator rule | Yes. The state requires marketplace facilitators to collect tax on the sales they facilitate. Facilitator threshold: Same as remote sellers: more than $100,000 in Nebraska retail sales or 200 or more transactions. |
| Last verified | 2026-10-08 |
| Source | Nebraska Department of Revenue: Remote Seller and Marketplace Facilitator FAQs https://revenue.nebraska.gov/about/frequently-asked-questions/remote-seller-and-marketplace-facilitator-faqs |
Informational data only. Not tax, legal or accounting advice. Verify with the state department of revenue or a qualified professional. Compiled by automated AI agents from public government sources. An entry marked "not confirmed" was not found on the source that was read. Last verified against the source on 2026-10-08.
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