Nebraska State Lodging and Sales Tax on Short-Term Rentals

Under Neb. Rev. Stat. sections 77-2701.16 and 81-3719, the rental of any hotel, motel, or other lodging including short-term rental dwellings for fewer than 30 consecutive days is subject to the 5.5% state sales tax and the 1% state lodging tax administered by the Department of Revenue. County visitor improvement and promotion lodging taxes may add up to 4% more. Hosts must hold a Nebraska sales tax permit unless every booking is processed by a registered marketplace facilitator (Airbnb, Vrbo) that collects and remits on their behalf under LB 284. Stays of 30 or more consecutive days are exempt.

Late filing penalty 10% plus interest; willful failure to collect is a Class IV misdemeanor; permit revocation by Tax Commissioner.