Is clothing taxed in Nebraska?
Quick answer
Yes. Clothing is fully taxable in Nebraska at the combined state and local rate.
Clothing is taxable at state and local rates.
Rule summary
How Nebraska treats each category.
| Everyday clothing and footwear | Taxable at the combined rate (7%) |
|---|---|
| Accessories, jewelry, handbags | Taxable in nearly every state, including exemption states |
| Sports and protective equipment | Taxable — treated as equipment, not clothing |
| Sales tax holiday | None |
Source: Nebraska Department of Revenue · rates as published for 2026
This page summarizes the general rule. Every state writes exceptions for specific products, and local jurisdictions can differ from the state treatment. Confirm your situation with the Nebraska Department of Revenue or a tax professional before relying on it for filing.
Combined rates in Nebraska
What a taxable purchase actually costs in Nebraska.
Frequently asked
Answers pulled from the same rule set.
- Is clothing taxed in Nebraska?
- Yes. Clothing is fully taxable in Nebraska at the combined state and local rate.
- Are shoes taxed in Nebraska?
- Yes, footwear is taxed at the same combined rate as other clothing.
More Nebraska guides
Other Nebraska rules that change the total.