- Retail sales of tangible personal property delivered into Nebraska
- Both taxable and exempt sales count toward the threshold
- Digital products and taxable services sourced to Nebraska
- Sales made through a multivendor marketplace platform count toward the seller's threshold calculation
- Sales made through a registered marketplace facilitator collecting and remitting Nebraska tax on the business's behalf
- Wholesale sales with a valid Nebraska resale certificate
Affiliate nexus
Nebraska's affiliate nexus provisions are codified within the definition of "engaged in business in this state" and extend the collection obligation to remote sellers with qualifying in-state relationships.
Under § 77-2701.13(1)(f), a remote seller is engaged in business in Nebraska when it is owned or controlled by the same interests that own or control any other retailer already engaged in business in Nebraska. Common ownership alone is sufficient to establish nexus under this provision; the in-state affiliate need not be engaged in the same line of business or perform any activities on the remote seller's behalf.
Under § 77-2701.13(1)(g), nexus is also established when a remote seller's franchisees or licensees operate under the seller's trade name in Nebraska.
Nebraska also recognizes nexus for sellers that solicit retail sales on a continuous, regular, or systematic basis through advertising broadcast or distributed from a location within Nebraska, including digital advertising served through in-state infrastructure. Additionally, under § 77-2701.13(1)(e), nexus attaches when a seller engages in systematic mail or catalog solicitation of Nebraska residents combined with benefiting from in-state banking, debt collection, marketing services, or authorized repair or installation facilities.
Physical nexus
Nebraska defines "engaged in business in this state" to include a range of physical presence circumstances, whether maintained directly or through a subsidiary.
Physical nexus arises from maintaining an office, sales room, warehouse, storage place, or other place of business in Nebraska, whether permanent or temporary. The presence of employees, agents, salespersons, canvassers, or facilitators acting in Nebraska on the seller's behalf independently establishes nexus. Delivering goods into Nebraska using seller-owned or seller-operated vehicles also creates nexus; delivery by the United States Postal Service or a common carrier does not. Inventory stored in a Nebraska warehouse, including through third-party fulfillment programs such as Amazon FBA, creates nexus under the place-of-business prong. Franchisees or licensees operating under the seller's trade name in Nebraska create nexus under both the physical presence and affiliate provisions of § 77-2701.13.
Trailing nexus
Nebraska has no formally published trailing nexus rule specifying a fixed duration. The prior-calendar-year evaluation period operates as a functional trailing mechanism: a seller that exceeds either threshold during the prior calendar year remains obligated to collect and remit Nebraska sales tax throughout the entirety of the following calendar year. Nebraska Department of Revenue regulations permit permit cancellation when a seller "temporarily will not be making any sales," but no explicit trailing period is specified in the regulations.
