Nebraska Rental / transient occupancy tax

Rental / transient occupancy tax in Nebraska

Nebraska adds a 1% state lodging sales tax on hotel occupancy charges, on top of ordinary sales tax; proceeds go to the State Visitors Promotion Cash Fund. Statute text: "There is hereby imposed an additional sales tax of one percent upon the total consideration charged for occupancy of any space furnished by any hotel in this state" (Neb. Rev. Stat. § 81-3715).

Verified Source: Neb. Rev. Stat. § 81-3715 · last checked 2026-10-16