Nebraska Tax Changes - January 2025

Nebraska Special Local Tax Rates—Nebraska prepaid wireless surcharge rate unchanged.

The Nebraska prepaid wireless surcharge rate for the period January 1, 2025, through December 31, 2025, remains at 5.5% in Douglas County and 5.9% in the other 92 counties. The surcharge is based on specific statutory criteria and is determined and published annually by the Nebraska Department of Revenue. The surcharge applies to retail sales of prepaid wireless telecommunications services, including sales of prepaid mobile phones, prepaid phone cards, and the recharging of those prepaid phones and cards. The Department has also updated its frequently asked questions reflecting the 2025 surcharge rate. (Nebraska Prepaid Wireless Surcharge FAQs, Nebraska Department of Revenue, 01/02/2025.)

Nebraska Special Local Taxes—Nebraska prepaid wireless surcharge rate unchanged.

The Nebraska prepaid wireless surcharge rate for the period January 1, 2025, through December 31, 2025, remains at 5.5% in Douglas County and 5.9% in the other 92 counties. The surcharge is based on specific statutory criteria and is determined and published annually by the Nebraska Department of Revenue. The surcharge applies to retail sales of prepaid wireless telecommunications services, including sales of prepaid mobile phones, prepaid phone cards, and the recharging of those prepaid phones and cards. The Department has also updated its frequently asked questions reflecting the 2025 surcharge rate. (Nebraska Prepaid Wireless Surcharge FAQs, Nebraska Department of Revenue, 01/02/2025.)

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