The Scottsbluff, NE sales tax rate is 7.0%, combining Nebraska’s 5.5% state sales tax with the city’s 1.5% local sales tax.1Nebraska Department of Revenue. Local Sales and Use Tax Rates Scotts Bluff County adds no county-level sales tax, so 7.0% is the full amount at the register on most retail purchases within city limits.
How the Rate Breaks Down
Nebraska charges a statewide 5.5% sales tax on gross receipts from the sale of tangible personal property.2Nebraska Legislature. Nebraska Code 77-2701.02 – Sales Tax; Rate Cities may add a local option tax at 0.5%, 1.0%, 1.5%, 1.75%, or 2.0%.3Nebraska Legislature. Nebraska Code 77-27,142 – Incorporated Municipalities; Sales and Use Tax; Authorized; Election Scottsbluff sits at 1.5%.
On a $100 purchase, that works out to $107.00 total: $5.50 to the state, $1.50 to the city.
How Scottsbluff Compares to Gering and Terrytown
Rates shift just by crossing a city line, and the difference matters on larger purchases. Outside any city limits in Scotts Bluff County, you’d pay only the 5.5% state rate. Within the three nearby cities:
- Gering: 7.5% combined (5.5% state + 2.0% local)
- Scottsbluff: 7.0% combined (5.5% state + 1.5% local)
- Terrytown: 6.5% combined (5.5% state + 1.0% local)
Buying a $500 appliance in Gering instead of Terrytown costs an extra $5 in tax. On a furniture set or a major electronics purchase, the gap grows.
What’s Exempt
Groceries and Unprepared Food
Food bought for home preparation is exempt from both the state and local sales tax.4Nebraska Legislature. Nebraska Code 77-2704.24 – Food or Food Ingredients; Exemptions Produce, meat, dairy, bread, and canned goods all qualify. Purchases made with SNAP benefits are also tax-free.
Prepared food is different. A hot rotisserie chicken, a deli sandwich, or anything the store serves with utensils gets taxed at the full 7.0%.4Nebraska Legislature. Nebraska Code 77-2704.24 – Food or Food Ingredients; Exemptions Bakery items like bread, cookies, and donuts sold unheated stay exempt even when the store made them on-site. A single grocery receipt can show both taxable and tax-free items.
Prescription Drugs and Medical Equipment
Insulin, prescription drugs, and certain medical equipment are exempt.5Nebraska Legislature. Nebraska Code 77-2704.09 – Insulin; Prescription Drugs; Mobility Enhancing Equipment; Medical Equipment; Exemptions That covers mobility aids, durable medical equipment, prosthetic devices, and oxygen equipment when sold under a prescription and eligible for coverage under the state’s medical assistance program. Over-the-counter drugs without a prescription don’t qualify.
Hotel Stays Are Taxed Higher
If you’re booking a hotel room in Scottsbluff, the tax on your bill runs higher than 7.0%. Nebraska imposes a statewide 1% lodging tax on hotel stays, and counties can add their own lodging tax on top of that to fund tourism promotion.6Nebraska Department of Revenue. Nebraska and County Lodging Tax These stack on top of regular sales tax. You may also see separate occupation tax line items on bills from restaurants, bars, hotels, car rental companies, and telecommunications providers, which are the business types most commonly subject to them statewide.7Nebraska Department of Revenue. Occupation Taxes Scottsbluff’s municipal code authorizes occupation taxes within city limits.8American Legal Publishing. Scottsbluff, Nebraska Code of Ordinances – 11-2-1 Occupation Tax; Levied; General Scope; Exceptions
What You Owe on Online and Out-of-State Purchases
When a retailer doesn’t charge Nebraska sales tax, the state’s use tax picks up the difference. The rate matches what you’d pay locally, so for Scottsbluff that’s 7.0%.9Nebraska Legislature. Nebraska Code 77-2703 – Sales and Use Tax; Rate; Collection Use tax applies to anything you store, use, or consume in Nebraska where sales tax wasn’t paid.10Nebraska Department of Revenue. Chapter 1 – Sales and Use Tax
Most major online retailers now collect Nebraska sales tax automatically, so this comes up less often than it used to. It still catches purchases from smaller vendors, private sales across state lines, and items bought while traveling. The simplest way to report use tax is on your Nebraska Individual Income Tax Return (Form 1040N) at year-end. You can also use the standalone Nebraska and Local Individual Use Tax Return (Form 3) after a purchase or on a monthly, quarterly, or annual schedule.11Nebraska Department of Revenue. Nebraska and Local Individual Use Tax Return, Form 3