State sales tax
5.5% plus local option
Nebraska's state rate is 5.5%, and cities and counties can only add tax in fixed steps of 0.5%, 1%, 1.5%, 1.75% or 2%, and only after voters approve it at the ballot box. A rate above 1.5% needs a second vote too: a 70% supermajority from the local governing body, with the extra revenue dedicated to infrastructure and an automatic 10-year sunset. Combined rates run 5.5% to 7.5% depending on the address, and a store in an unincorporated area can legitimately still ring at the bare state rate. Storeveu holds each store's combined rate and refreshes it on the quarterly schedule the Department of Revenue publishes.