Nebraska: Sales Tax Handbook

Nebraska:

Are Occasional Sales subject to sales tax?

While Nebraska's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of occasional sales in Nebraska, including motor vehicles. To learn more, see a full list of taxable and tax-exempt items in Nebraska.

General Occasional Sales

EXEMPT

In the state of Nebraska, the law includes exemption provisions for a retailer selling property, so long as the transaction is not in the regular course of business.

Motor Vehicles

TAXABLE

In the state of Nebraska, the exemptions may apply for certain family and/or corporate transfers and sales.

-->

Back to Nebraska Sales Tax Handbook Top