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Sales tax in Dakota County, Nebraska

By Brent Chudoba, editor Updated

There is no single sales tax rate in Dakota County. It runs from 6% 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 Dakota County?

Sales tax rate components in Dakota County, Nebraska
Nebraska state rate5.5%
Dakota County rate0.5%
Lowest combined rate in the county6%
Highest combined rate in the county7%

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

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

At 6%, a $100 purchase carries $6.00 in sales tax and a $1,000 purchase $60.00, 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.

Dakota County's lowest rate is the highest in Nebraska. See every Nebraska county.

Sales tax in counties next to Dakota County

Dakota County borders 4 counties, 2 of them in another state. The lowest rate next door is 4.2% in Union County, SD, which is $18.00 less on a $1,000 purchase than the lowest rate in Dakota County.

Dakota County and its neighbors, highest rate first
CountyCombined sales tax
Woodbury County, IA7%
Dakota County, NE (this county)6% to 7%
Dixon County, NE5.5% to 7%
Thurston County, NE5.5% to 7%
Union 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 one exception and levies a county sales tax of 0.5 percent, but the department adds it only where the location is outside a municipality that imposes its own local rate, so the county rate and a city rate never stack. The floor here is therefore 6 percent, in the unincorporated county and in Homer, the one village in the county with no local tax of its own. South Sioux City, Jackson, Hubbard and the Dakota County part of Emerson each charge 1.5 percent for a combined 7 percent, and Dakota City charges 1 percent for 6.5 percent, with the county's own 0.5 percent dropping out inside all five. 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 Dakota County?

Use Nebraska's own address lookup. In Dakota County the rate depends on the address, anywhere from 6% to 7%.

Who has to collect sales tax in Dakota 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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