Nebraska · NE · Money & taxes
Nebraska: Are groceries taxed?
Groceries exempt
Nebraska exempts food and food ingredients from its 5.5% state sales tax, except prepared food and vending machine food.
Nebraska's state sales tax rate is 5.5%, but grocery food is exempt. Prepared food and food sold through vending machines are still taxed. Alcohol, dietary supplements and tobacco are not counted as food.
What the law says
Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of food or food ingredients except for prepared food and food sold through vending machines.
Sources
- Neb. Rev. Stat. § 77-2704.24 Official · nebraskalegislature.gov
- Nebraska DOR: Sales and Use Tax Official · revenue.nebraska.gov
Confirm with the state
- Agency
- Nebraska Department of Revenue
- Phone
- 402-471-5729
- Website
- revenue.nebraska.gov
How bordering states compare
- Colorado Groceries exemptColorado exempts food for home consumption from its state sales tax, but cities and counties may still tax groceries.
- Iowa Groceries exemptIowa exempts most food and food ingredients from its state sales tax.
- Kansas Groceries exemptKansas's state sales tax rate on food and food ingredients has been 0% since January 1, 2025.
- Missouri Taxed at a lower rateMissouri taxes food at a 1.225% state rate, compared with its 4.225% general state rate.
- South Dakota Taxed at the full rateSouth Dakota taxes groceries at its full 4.2% state sales tax rate. Only SNAP and WIC purchases are exempt.
- Wyoming Groceries exemptWyoming exempts food for home consumption from its 4% state sales tax. Prepared food and alcohol are taxed.