The Complete Guide to Nebraska Business Licenses
There is not a general business license in Nebraska. Sellers get a free sales tax permit, contractors register with the Department of Labor, and some cities tax or license specific activities. This guide explains each step for a new Nebraska business.
Step 1: Form the LLC
File a Certificate of Organization with the Nebraska Secretary of State for $100 online, then publish a notice of organization for three successive weeks. The biennial report is $25 online. See the Nebraska LLC guide for every formation step.
Step 2: Free sales tax permit
Register through Nebraska's One-Stop Business Registration. The Department of Revenue does not charge a fee for sales tax permits — ignore websites that do. The state rate is 5.5%; combined rates are 7% in Omaha and 7.25% in Lincoln (from July 1, 2026).
Step 3: City requirements
Omaha has no business license requirement, but specific occupation taxes and licenses apply — for example a 2.5% restaurant tax, a 3% tobacco tax and liquor licenses. Check your city for zoning and occupancy rules.
Step 4: Contractor registration
Contractors must register with the Nebraska Department of Labor; the annual fee rose to $40 from August 1, 2026.
Hiring staff and trade names
Employers register for withholding with the Department of Revenue and for unemployment insurance with the Department of Labor through NEworks. A trade name is registered with the Secretary of State ($100 online), lasts 10 years, and requires a newspaper notice with proof filed within 45 days.
Checklist
| Registration | Agency | Cost |
|---|---|---|
| Certificate of Organization + publication | Secretary of State | $100 online; $25 biennial report |
| Sales tax permit | Department of Revenue | Free |
| Contractor registration | Department of Labor | $40 a year |
| Trade name | Secretary of State | $100 online, 10 years |
Frequently Asked Questions
Does Nebraska require a business license?
No. There is not a general business license in Nebraska. Sellers need a free sales tax permit, and contractors register with the Department of Labor.
How much is a Nebraska sales tax permit?
It is free. The Department of Revenue does not charge a fee for sales tax permits.
Do I need a business license in Omaha?
No. Omaha has no business license requirement, though specific occupation taxes and licenses apply, such as the restaurant tax and liquor licenses.
How much does it cost to form an LLC in Nebraska?
The Certificate of Organization costs $100 online, plus the cost of publishing your notice of organization; the biennial report is $25 online.
Do contractors register in Nebraska?
Yes. Contractors register with the Nebraska Department of Labor; the annual fee is $40 from August 1, 2026.