Key figures
Nebraska receivables
2026, with sources
The 200-transaction test survives here
Nebraska’s economic nexus threshold is $100,000 in gross retail sales into the state or 200 separate transactions, in the current or prior calendar year. Many states dropped the transaction count; Nebraska did not. A consumer product with a low price point can trip the 200-transaction test long before the dollar test.
Consider an online store selling $40 kits: 220 Nebraska orders a year is $8,800 of revenue, and it has nexus. A B2B SaaS company with 30 Nebraska customers at $5,000 a year has $150,000 of sales — and nexus by dollars, but usually no taxable sales to report.
Software: transferred is taxable, accessed generally is not
Nebraska’s regulation on computer software (Reg-1-088) taxes prewritten software transferred to the customer, regardless of how it is delivered. Access-only SaaS, where the software stays on the provider’s servers and nothing is transferred, is generally outside the tax. Custom software is generally exempt.
State and local rates
The state rate is 5.5%, and cities and counties may add local sales tax, which the Department administers and collects on the same return. A seller with nexus files on the frequency the Department assigns. Customer credits left unused become unclaimed property reported to the State Treasurer.
Deadlines
- Monthly, quarterly or annually, as assignedNebraska and local sales and use tax returnForm 10
The federal baseline
This page covers what Nebraska adds. The federal rules underneath it apply here too.
Common questions
Do I charge Nebraska sales tax on SaaS?
Usually not. Nebraska taxes prewritten software that is transferred to the customer, however delivered, but access-only SaaS — where nothing is transferred — is generally outside the tax. A product that requires the customer to download and install a client should be reviewed against Reg-1-088.
Does Nebraska still count transactions?
Yes. Nebraska is one of the states that kept the 200-transaction test. A remote seller with more than 200 separate sales into Nebraska in the current or prior calendar year has nexus even if its Nebraska revenue is well under $100,000.
Receivables next door
- SDSouth Dakota receivablesSouth Dakota taxes services and products transferred electronically, SaaS included, at 4.2% plus municipal rates through June 30, 2027. Remote sellers register at $100,000.
- IAIowa receivablesIowa taxes SaaS but exempts it for commercial enterprises, so B2B sellers collect certificates rather than tax. Nexus is $100,000 of all Iowa revenue, exempt sales included.
- MOMissouri receivablesMissouri’s economic nexus is $100,000 in taxable sales with no transaction test, and by regulation SaaS is not taxable. The state rate is 4.225% before local taxes.
- KSKansas receivablesKansas’s nexus threshold is $100,000 of all sales to Kansas customers, exempt ones included. Remotely accessed SaaS is generally not taxable; the state rate is 6.5% plus local.
- COColorado receivablesA 2.9% state sales tax, a $100,000 nexus threshold, and home-rule cities that write their own rules. The state doesn’t tax SaaS; Denver and some other cities do.
- WYWyoming receivablesWyoming doesn’t tax SaaS, PaaS or IaaS but does tax prewritten software however delivered; remote sellers license once gross Wyoming sales exceed $100,000.
Founder guides on this
- Sales taxSales tax nexus for startups: when you owe tax in a stateSince Wayfair, selling into a state can create a sales tax obligation. How economic nexus works, why SaaS is taxable in some states and when to register.
- RevenueDeferred revenue for SaaS startups, explainedAn annual prepayment is cash today and revenue over a year. How deferred revenue works under ASC 606, why it’s a liability, and the schedule behind it.
- StripeHow to reconcile Stripe payouts to your booksA Stripe payout is charges less fees, refunds and disputes, batched across days. How to book it gross, tie it to the bank, and keep revenue right.
More of the Nebraska guide
- AccountingAccounting and state tax in NebraskaCorporate tax, conformity to federal rules, apportionment and what it does to your books
- PayablesPayables and contractors in NebraskaPaying vendors and contractors: 1099 filing, use tax, contractor tests and withholding
- PayrollPayroll taxes and employer rules in NebraskaWithholding, unemployment insurance, paid leave, minimum wage and the rules on paydays
- ComplianceCompliance and filings in NebraskaRegistering to do business, annual reports, franchise tax and the filing calendar
- AdvisoryAdvisory: credits and decisions in NebraskaCredits, incentives and the decisions that are cheaper to get right the first time
Sources
Checked against each agency’s own page on . Rates and thresholds change, usually on January 1.
General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.