Sales tax in Box Butte County, Nebraska

Updated

There is no single sales tax rate in Box Butte County. It runs from 5.5% to 7% depending on the exact address, because cities and special districts inside the county levy their own on top of the 5.5% state rate. The 5.5% state rate applies everywhere in the county; everything above that depends on where you are standing. These rates were read from Nebraska's own published schedule and checked on September 9, 2026.

What is the sales tax rate in Box Butte County?

Sales tax rate components in Box Butte County, Nebraska
Nebraska state rate5.5%
Lowest combined rate in the county5.5%
Highest combined rate in the county7%

The combined figures are the lowest and highest totals anywhere in Box Butte County, so the rows above do not add up to them.

How much sales tax is that on a purchase in Box Butte County?

At 5.5%, a $100 purchase carries $5.50 in sales tax and a $1,000 purchase $55.00, at the lowest rate in the county. At the highest, 7%, the same purchases carry $7.00 and $70.00. That is general merchandise; Nebraska taxes some categories, often groceries, differently, as the note below explains.

Box Butte County's lowest rate is the lowest in Nebraska, shared with 91 other counties. See every Nebraska county.

Sales tax in counties next to Box Butte County

Box Butte County borders 5 counties.

Box Butte County and its neighbors, highest rate first
CountyCombined sales tax
Dawes County, NE5.5% to 7.5%
Morrill County, NE5.5% to 6.5%
Scotts Bluff County, NE5.5% to 7.5%
Sheridan County, NE5.5% to 7%
Sioux County, NE5.5% to 7%
Box Butte County, NE (this county)5.5% to 7%

Why the rate here is not the whole story

Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Box Butte County's own levy is a confirmed zero and the county line is not the tax boundary. Two incorporated places in Box Butte County charge a local rate, all of them at the same 1.5 percent (Alliance, Hemingford), so the combined rate is 7 percent inside those places and 5.5 percent everywhere else in the county, including the unincorporated area and any village that has not adopted a tax. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.

How do I find the exact rate for an address in Box Butte County?

Use Nebraska's own address lookup. In Box Butte County the rate depends on the address, anywhere from 5.5% to 7%.

Who has to collect sales tax in Box Butte County?

Any seller with a physical presence in Nebraska collects at the rate for the address of the sale; a remote seller does once it passes Nebraska's economic nexus threshold. Nebraska sales tax covers the statewide rules and what is exempt.

Work out your own numbers

Sources