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Sales tax in Boyd County, Nebraska

By Brent Chudoba, editor Updated

There is no single sales tax rate in Boyd County. It runs from 5.5% to 6.5% 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 Boyd County?

Sales tax rate components in Boyd County, Nebraska
Nebraska state rate5.5%
Lowest combined rate in the county5.5%
Highest combined rate in the county6.5%

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

How much sales tax is that on a purchase in Boyd 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, 6.5%, the same purchases carry $6.50 and $65.00. That is general merchandise; Nebraska taxes some categories, often groceries, differently, as the note below explains.

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

Sales tax in counties next to Boyd County

Boyd County borders 6 counties, 2 of them in another state. The lowest rate next door is 4.2% in Charles Mix County, SD, which is $13.00 less on a $1,000 purchase than the lowest rate in Boyd County.

Boyd County and its neighbors, highest rate first
CountyCombined sales tax
Holt County, NE5.5% to 7%
Keya Paha County, NE5.5% to 6.5%
Knox County, NE5.5% to 7%
Rock County, NE5.5% to 7%
Boyd County, NE (this county)5.5% to 6.5%
Charles Mix County, SD4.2% to 6.2%
Gregory County, SD4.2% to 6.2%

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 Boyd County's own levy is a confirmed zero and the county line is not the tax boundary. The one incorporated place in Boyd County that charges a local rate is Spencer, at 1 percent, so the combined rate is 6.5 percent inside Spencer 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 Boyd County?

Use Nebraska's own address lookup. In Boyd County the rate depends on the address, anywhere from 5.5% to 6.5%.

Who has to collect sales tax in Boyd 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

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