The Nebraska Department of Revenue has published important information regarding changes in local sales and use tax rates that will come into effect on January 1, 2025, and April 1, 2025. These changes are significant for businesses and individuals operating in the affected areas. These changes have implications for transactions within and outside the boundaries of certain areas. It is important for our clients to stay informed about these changes to ensure compliance and proper tax planning.

Notification to Permitholders to Changes in Local Sales and Use Tax Rates Effective January 1, 2025 

For the calendar quarter beginning on January 1, 2025, the city of Minatare will impose a new 1% local sales and use tax rate.

There are no changes in county lodging tax rates beginning on January 1, 2025. As a reminder for the upcoming calendar quarter beginning on October 1, 2024, the local sales and use tax rate changes will be:

• Adams will impose a new 1% rate;
• Grafton and Kenesaw will each impose a new 1.5% rate;
• Lyons will increase its rate from 1.5% to 2%; and
• Mullen and Nelson will each increase their rate from 1% to 1.5%.

There are no changes in county lodging tax rates for October 1, 2024.

Two additional Good Life Districts (GLD) were approved by the Department of Economic Development. They were named “Operation Grand Island Goodlife” and “La Belle Vue Good Life District”. Effective on October 1, 2024, the state sales and use tax rate of 2.75% will be effective on transactions sourced to these GLDs that are also within a city’s boundaries. Transactions made within any GLD but that are OUTSIDE the boundaries of a city have a state rate of 5.5%. Local rates are in effect as applicable. The Sales Tax Rate Finder on our website will show these different rates by street level address on and after October 1, 2024. Maps outlining the boundaries of all four of the GLDs are currently available on the Sales Tax Rate Finder by using the Filter button.

Notification to Permitholders to Changes in Local Sales and Use Tax Rates Effective April 1, 2025 

For the calendar quarter beginning on April 1, 2025, the local sales and use tax changes will be:

• Rulo, Shickley, and Thedford will each impose a new tax at a 1% rate;
• Curtis and Eustis will each increase their rate from 1% to 1.5%;
• Friend, Mullen and Norfolk will each increase their rate from 1.5% to 2%

There are no changes in county lodging tax rates for April 1, 2025. As a reminder for the upcoming calendar quarter beginning on January 1, 2025, the city of Minatare will impose a new 1% local sales and use tax rate.

There were no changes in county lodging tax rates for January 1, 2025.