Nebraska Sales Tax Payment and Reporting Rules

Reporting period:

• Generally: Monthly, by 25th day of the month.
• Other: Quarterly, if annual tax is from $900 to less than $3,000; annually, if annual tax is less than $900.
• Administration:
  Department of Revenue
  Taxpayer Assistance
  P.O. Box 94818
  Lincoln, NE 68509-4818
  Phone: 402-471-5729; 800-742-7474