Easily navigate through all 47 sets of unique Nexus laws.

The Complete State-by-State Nexus Guide

Nebraska

Physical Nexus in Nebraska

A business is considered to have physical nexus if …

  • It has a retail store in the state
  • It has a warehouse in the state
  • It houses inventory or stores property for sale in the state
  • Traveling salespeople or representatives are regularly present in the state

A business may be considered to have physical nexus if …

  • Representatives attend a trade show in the commonwealth for the purpose of taking orders or making sales

Not sure? Call Peisner Johnson at 800.940.9433

Economic Nexus in Nebraska

A business is considered to have economic nexus in Nebraska if it made $100,000 or more in sales OR 200 transactions in the previous or current calendar year

What’s included?

  • Total retail sales made to customers in the state
  • Exempt sales
  • Exempt services (except resale, sublease or sub rent)

What’s Not Included

  • Sales made through a registered marketplace facilitator