Nebraska: Sales Tax Handbook
Are Software and Digital Products subject to sales tax?
While Nebraska's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of software and digital products in Nebraska, including canned software - delivered on tangible media, canned software - downloaded, custom software - delivered on tangible media, custom software - downloaded, customization of canned software and digital products. To learn more, see a full list of taxable and tax-exempt items in Nebraska.
Canned Software - Delivered on Tangible Media
TAXABLE
Sales of canned software - delivered on tangible media are subject to sales tax in Nebraska.
Canned Software - Downloaded
TAXABLE
Sales of canned software - downloaded are subject to sales tax in Nebraska.
Custom Software - Delivered on Tangible Media
TAXABLE
Sales of custom software - delivered on tangible media are subject to sales tax in Nebraska.
Custom Software - Downloaded
TAXABLE
Sales of custom software - downloaded are subject to sales tax in Nebraska.
Customization of Canned Software
TAXABLE
In the state of Nebraska, any software which alters existing software is seen as being separate from the existing software and is certainly considered to be taxable.
Digital Products
TAXABLE
Sales of digital products are subject to sales tax in Nebraska.
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