Nebraska Statewide Rule
Nebraska State Lodging and Sales Tax on Short-Term Rentals
Key Facts
- State sales tax
- 5.5%
- State lodging tax
- 1%
- County lodging
- Up to 4%
- Exemption
- Stays 30+ days
- Marketplace law
- LB 284 (2019)
Summary
Nebraska imposes a 5.5% state sales tax and 1% state lodging tax on rentals of less than 30 days, plus any local option sales tax. Marketplace facilitators must collect on hosts' behalf.
There is hereby imposed an additional sales tax of one percent upon the total consideration charged for occupancy of any space furnished by any hotel in this state. The proceeds from such tax shall be paid to the State Visitors Promotion Cash Fund.
Full Breakdown
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.
Violations & Penalties
Late filing penalty 10% plus interest; willful failure to collect is a Class IV misdemeanor; permit revocation by Tax Commissioner.
Frequently Asked Questions
Do Airbnb hosts in Nebraska need to collect tax themselves?
What stays are exempt from Nebraska lodging tax?
Can a Nebraska city add its own lodging tax?
Sources
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