--- title: "Nebraska marketplace facilitator law and 1099-K rules" description: "Nebraska marketplaces collect sales tax, but a remote seller over $100,000 or 200 Nebraska sales still files Form 10. No state 1099-K threshold." canonical: https://resellerindex.com/tax/states/nebraska/ last_updated: 2026-10-23 publisher: "The Reseller Index" --- [Taxes](https://resellerindex.com/tax/) / [State tax rules](https://resellerindex.com/tax/states/) / Nebraska # Selling on eBay, Poshmark or Etsy from Nebraska: sales tax and 1099-K rules On a marketplace sale delivered to Nebraska, the marketplace (a multivendor marketplace platform, or MMP) collects Nebraska and local sales tax, but the Department of Revenue says a remote seller whose Nebraska sales, marketplace sales included, pass $100,000 or 200 transactions must still file Form 10 returns reporting all Nebraska sales. Nebraska sets no 1099-K threshold of its own: the Department of Revenue says Forms 1099-K with no Nebraska tax withheld may be, but are not required to be, sent to it, so the federal test is the one that applies. General information, not tax advice. Check with a tax professional about your own situation. Checked against the official pages listed below on Oct 19, 2026. ## Nebraska in short - **General sales tax:** Yes, 5.5% state rate - **Marketplace facilitator law:** Yes: Neb. Rev. Stat. § 77-2701.13(3) (LB 284, 2019), since Apr 1, 2019 - **When a marketplace must collect:** made or facilitated total retail sales of property in Nebraska that exceeded $100,000, or retail sales in 200 or more separate transactions, in the previous or current calendar year - **Form 1099-K:** No separate state threshold ## Who collects the tax on a marketplace sale An MMP over either threshold is a retailer that must hold a Nebraska permit and collect Nebraska and local sales tax on the sales it facilitates for others that are delivered or sourced to a Nebraska address. The seller is relieved of collecting on those sales if the MMP has reported and remitted the tax. ### If you sell only through marketplaces Nebraska counts sales made through an MMP toward a remote seller's own $100,000 and 200-transaction tests. The Department's FAQ says every remote seller over a threshold must file Form 10, even if all sales go through a marketplace, and then deducts the MMP sales to reach net taxable sales. Below both thresholds, a remote seller is not required to hold a permit. Registration, resale certificates and what changes when you also sell direct have their own page: [Nebraska: seller's permit and resale certificate rules](https://resellerindex.com/tax/sellers-permit/nebraska/). The law: [Neb. Rev. Stat. § 77-2701.13(3) (LB 284, 2019)](https://nebraskalegislature.gov/laws/statutes.php?statute=77-2701.13), effective Apr 1, 2019. > "must file sales tax returns reporting all of their Nebraska sales, but are relieved of the duty to collect and remit the sales tax on sales facilitated by the MMP" Nebraska Department of Revenue, [Notice for Remote Sellers and Marketplace Facilitators](https://revenue.nebraska.gov/businesses/sales-and-use-tax/notice-remote-sellers-and-marketplace-facilitators), Paragraph 3 > "Pursuant to LB 284, all remote sellers who exceed a filing threshold must file a Nebraska and Local Sales and Use Tax Return, Form 10." Nebraska Department of Revenue, [Remote Seller and Marketplace Facilitator FAQs](https://revenue.nebraska.gov/about/frequently-asked-questions/remote-seller-and-marketplace-facilitator-faqs), Do I need to report Nebraska sales if all of my sales are made through a Marketplace Facilitator? Sources: [Notice for Remote Sellers and Marketplace Facilitators](https://revenue.nebraska.gov/businesses/sales-and-use-tax/notice-remote-sellers-and-marketplace-facilitators); [Remote Seller and Marketplace Facilitator FAQs](https://revenue.nebraska.gov/about/frequently-asked-questions/remote-seller-and-marketplace-facilitator-faqs); [Neb. Rev. Stat. § 77-2701.13, Engaged in business in this state, defined](https://nebraskalegislature.gov/laws/statutes.php?statute=77-2701.13). ## Nebraska's sales tax Nebraska's state sales and use tax rate is 5.5%, and cities and counties add local sales tax on top. Local rates change by calendar quarter; the Department lists upcoming changes, such as Winside starting a 1% local rate on January 1, 2027. > "The Nebraska state sales and use tax rate is 5.5% (.055)." Nebraska Department of Revenue, [Nebraska Sales and Use Tax](https://revenue.nebraska.gov/businesses/nebraska-sales-and-use-tax), page Sources: [Nebraska Sales and Use Tax](https://revenue.nebraska.gov/businesses/nebraska-sales-and-use-tax). ## Form 1099-K: Nebraska and the federal test The instructions for Form W-3N (Rev. 11-2025) say informational 1099s, including Form 1099-K, that have no Nebraska income tax withheld may be but are not required to be submitted to the Department. Its withholding FAQ says Nebraska does not require payors to submit 1099 forms unless Nebraska tax withheld is being reported. > "Informational 1099s that do not have Nebraska income tax withheld may be but are not required to be submitted to DOR." Nebraska Department of Revenue, [Nebraska Reconciliation of Income Tax Withheld, Form W-3N (8-012-1967 Rev. 11-2025)](https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_W-3N_Amended.pdf), Form W-3N instructions, item 6 (Payment Card and Third Party Network Transactions, Federal Form 1099-K) The federal test, for comparison: the IRS says a payment app or online marketplace must send a Form 1099-K when payments for goods or services total over $20,000 in more than 200 transactions, and adds: "However, they may send you a Form 1099-K with lower amounts and/or transactions." ([Understanding your Form 1099-K](https://www.irs.gov/businesses/understanding-your-form-1099-k), reviewed Jun 28, 2026). The [Instructions for Form 1099-K](https://www.irs.gov/instructions/i1099k) count both parts for the calendar year, through each platform separately, and say the box 1a gross amount is figured without adjustments for credits, discounts, fees, refunds or shipping, so a 1099-K figure is not the same as profit. More on the federal rule in [Form 1099-K for resellers](https://resellerindex.com/guides/1099-k-for-resellers/). Sources: [Nebraska Reconciliation of Income Tax Withheld, Form W-3N (8-012-1967 Rev. 11-2025)](https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_W-3N_Amended.pdf); [Income Tax Withholding FAQs](https://revenue.nebraska.gov/about/frequently-asked-questions/income-tax-withholding-faqs). ## Worked examples ### Tax on a $40 marketplace sale to Omaha At the 5.5% state rate, a $40.00 taxable item carries $2.20 of Nebraska state sales tax, plus whatever local rate applies at the delivery address. The marketplace charges and remits it; the seller does not. Shipping and local rates are left out of this figure. ### Many small sales trip the 200-transaction test A seller outside Nebraska sells 230 used paperbacks to Nebraska buyers in 2026, all through marketplaces, for $2,300. That is far under $100,000 but over 200 transactions, and Nebraska counts marketplace sales toward both tests. The Department's FAQ says remote sellers over a threshold must file Form 10, reporting all Nebraska sales and deducting the MMP sales, which leaves $0 of net taxable sales in this case. ### When a first-time seller must start collecting A seller outside Nebraska passes 200 Nebraska transactions for the first time on September 15, 2026. The Department's notice says a seller that exceeds a threshold for the first time must obtain a permit and begin collecting on or before the first day of the second calendar month after, which here is November 1, 2026. Sales made through a collecting marketplace are still reported on Form 10 and then deducted. ## Edge cases and details - A remote seller that passes a threshold for the first time must get a permit and start collecting on or before the first day of the second calendar month after the month it passes, according to the Department's notice. - Nebraska's FAQ says a payment processor appointed by a retailer only to process payments is not a retailer, so a checkout or payment service is not treated as the MMP. - Sellers below both thresholds may still register voluntarily and collect Nebraska tax for their customers, the FAQ says. ## What to do 1. Total your Nebraska-delivered sales for the current and prior calendar year across every channel, and count the orders; the Department includes marketplace sales in both the $100,000 and the 200-transaction tests. 2. If either test is met, read the Department's notice and the Form 10 instructions on deducting MMP sales, and check with a tax professional about registration. 3. Keep each marketplace's report of Nebraska-delivered orders, since the deduction for MMP sales rests on those figures. ## Common questions ### Do I have to file Nebraska returns if I only sell on marketplaces? Nebraska ties it to the thresholds. The Department counts marketplace sales toward a remote seller's $100,000 and 200-transaction tests, and its FAQ says every remote seller over a threshold must file Form 10, even if all sales go through a marketplace, with the marketplace sales then deducted. Below both thresholds, a remote seller is not required to hold a permit. Check with a tax professional for your facts. ### When did Nebraska marketplace facilitators start collecting? April 1, 2019, under LB 284. The first return for April 2019 was due May 20, 2019. ### Does Nebraska require a 1099-K at a lower amount than the IRS? No lower Nebraska threshold appears on the Department's pages. The Form W-3N instructions say Forms 1099-K with no Nebraska tax withheld may be, but are not required to be, submitted to the Department. ## Related - [Every state on one table: sales tax, marketplace facilitator laws and 1099-K rules](https://resellerindex.com/tax/states/) - [Nebraska: seller's permit and resale certificate rules](https://resellerindex.com/tax/sellers-permit/nebraska/) - [Montana: sales tax and 1099-K rules](https://resellerindex.com/tax/states/montana/) - [Nevada: sales tax and 1099-K rules](https://resellerindex.com/tax/states/nevada/) - [Form 1099-K for resellers: the federal test](https://resellerindex.com/guides/1099-k-for-resellers/) - [Do eBay's fees apply to the sales tax a buyer pays?](https://resellerindex.com/guides/ebay-fees-on-sales-tax/) - [Where each selling app keeps its sales report](https://resellerindex.com/guides/sales-reports-for-taxes/) ## General information, not tax advice This page summarizes Nebraska's own published pages and statutes as read on Oct 19, 2026, and the IRS's 1099-K pages. It doesn't say what you should file, register for or pay. Rules depend on your situation and change: check with a tax professional, or with the state's revenue department. ## Sources Official pages this page is built from, with the day each was read. - Nebraska Department of Revenue: [Notice for Remote Sellers and Marketplace Facilitators](https://revenue.nebraska.gov/businesses/sales-and-use-tax/notice-remote-sellers-and-marketplace-facilitators); read Oct 19, 2026. LB 284 thresholds, April 1, 2019 start, filing duty and MMP deduction for remote sellers. - Nebraska Department of Revenue: [Remote Seller and Marketplace Facilitator FAQs](https://revenue.nebraska.gov/about/frequently-asked-questions/remote-seller-and-marketplace-facilitator-faqs); read Oct 19, 2026. Marketplace sales count toward thresholds; Form 10 filing for marketplace-only sellers; payment processors. - Nebraska Legislature: [Neb. Rev. Stat. § 77-2701.13, Engaged in business in this state, defined](https://nebraskalegislature.gov/laws/statutes.php?statute=77-2701.13); read Oct 19, 2026. MMP threshold of $100,000 or 200 transactions. - Nebraska Department of Revenue: [Nebraska Sales and Use Tax](https://revenue.nebraska.gov/businesses/nebraska-sales-and-use-tax); read Oct 19, 2026. 5.5% state rate and local rate changes. - Nebraska Department of Revenue: [Nebraska Reconciliation of Income Tax Withheld, Form W-3N (8-012-1967 Rev. 11-2025)](https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_W-3N_Amended.pdf); read Oct 19, 2026. 1099-K without Nebraska withholding not required to be submitted. - Nebraska Department of Revenue: [Income Tax Withholding FAQs](https://revenue.nebraska.gov/about/frequently-asked-questions/income-tax-withholding-faqs); read Oct 19, 2026. No 1099 submission unless Nebraska tax withheld. - IRS: [Understanding your Form 1099-K](https://www.irs.gov/businesses/understanding-your-form-1099-k), reviewed Jun 28, 2026. The federal 1099-K test. - IRS: [Instructions for Form 1099-K](https://www.irs.gov/instructions/i1099k), reviewed Jun 1, 2026. Both parts of the federal test counted for the calendar year. Subscribe: https://resellerindex.com/subscribe/ --- The Reseller Index Researched and drafted with AI assistance from each platform's and carrier's own published pages. A full-time reseller runs The Reseller Index and will edit every newsletter issue once the newsletter starts. Every number links to its source and carries the date we checked it. Spot an error? [Tell us](https://resellerindex.com/corrections/) and we'll fix it in the public corrections log. General information, not tax, legal or financial advice. 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