Nebraska Cannabis Tax Rate
No Legal Cannabis MarketAdministering Agency: Nebraska Department of Revenue · Updated for 2026
No legal adult-use retail market Combined effective cannabis tax (excise + state sales + local)
Tax Breakdown
| Tax | Rate | Notes |
|---|---|---|
| State Cannabis Excise Tax | 0% | No state excise |
| State Sales Tax | 5.5% | Medical cannabis exempt |
| Typical Local Sales Tax | 1.5% | Average — actual rate varies by city/county |
| Local Cannabis Business Tax | Up to 0% | City-level cannabis-specific tax where allowed |
Official source: Nebraska Department of Revenue ↗ · rates compiled 2026-08-11 · verify current rates at the source before filing.
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How Medical Cannabis Is Taxed
Qualifying registered medical patients are exempt from the 5.5% state sales tax.
Nebraska Cannabis Tax Notes
Nebraska voters approved medical cannabis in 2024; the program launched in 2025. Medical cannabis is exempt from state sales tax. No adult-use market.
City Cannabis Tax Rates in Nebraska
Cities in Nebraska can layer their own cannabis business tax on top of state taxes. Here are the reported rates for major cities:
| City | City Cannabis Tax | Total Effective Rate |
|---|---|---|
| No city-level cannabis business tax reported. | ||
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Frequently Asked Questions
What is the cannabis tax rate in Nebraska?
Nebraska does not have a legal adult-use cannabis retail market, so no recreational cannabis excise tax applies. Nebraska voters approved medical cannabis in 2024; the program launched in 2025. Medical cannabis is exempt from state sales tax. No adult-use market.
Does Nebraska exempt medical cannabis from tax?
Qualifying registered medical patients are exempt from the 5.5% state sales tax.
How much is the state cannabis excise tax in Nebraska?
Nebraska does not currently impose a state-level cannabis excise tax. Cannabis sales are subject to the 5.5% state sales tax where applicable.
Which agency administers cannabis tax in Nebraska?
Cannabis tax in Nebraska is administered by the Nebraska Department of Revenue. Licensed retailers file returns and remit taxes on a regular schedule.