Is there sales tax on groceries in Nebraska?
Quick answer
No. Groceries bought for home preparation are exempt from Nebraska state sales tax. Prepared and restaurant food is still taxable.
Food for home consumption is exempt; prepared food and restaurant meals are taxable.
Rule summary
How Nebraska treats each category.
| Grocery food (home consumption) | Exempt from state sales tax |
|---|---|
| Prepared and restaurant food | Taxable at the full combined rate (7%) |
| Candy and soft drinks | Usually taxable even where groceries are exempt |
| Prescription medicine | Exempt |
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 there sales tax on groceries in Nebraska?
- No. Groceries bought for home preparation are exempt from Nebraska state sales tax. Prepared and restaurant food is still taxable.
- Is prepared food taxed differently than groceries in Nebraska?
- Yes. Nebraska treats hot, ready-to-eat and restaurant food as a taxable retail sale even where unprepared grocery food is exempt or reduced.
- Are prescription drugs taxable in Nebraska?
- No. Prescription medicine is exempt from sales tax in Nebraska.
More Nebraska guides
Other Nebraska rules that change the total.