Sales tax in Phelps County, Nebraska
There is no single sales tax rate in Phelps 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 Phelps County?
| Nebraska state rate | 5.5% |
|---|---|
| Lowest combined rate in the county | 5.5% |
| Highest combined rate in the county | 7% |
The combined figures are the lowest and highest totals anywhere in Phelps County, so the rows above do not add up to them.
How much sales tax is that on a purchase in Phelps 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.
Phelps County's lowest rate is the lowest in Nebraska, shared with 91 other counties. See every Nebraska county.
Sales tax in counties next to Phelps County
Phelps County borders 7 counties.
| County | Combined sales tax |
|---|---|
| Buffalo County, NE | 5.5% to 7% |
| Dawson County, NE | 5.5% to 7% |
| Franklin County, NE | 5.5% to 7% |
| Furnas County, NE | 5.5% to 7.5% |
| Gosper County, NE | 5.5% to 6.5% |
| Harlan County, NE | 5.5% to 7.5% |
| Kearney County, NE | 5.5% to 7.5% |
| Phelps 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 Phelps County's own levy is a confirmed zero and the county line is not the tax boundary. Three incorporated places in Phelps County charge a local rate, running from 1 percent to 1.5 percent, the top rate being at Bertrand, Holdrege. The combined rate therefore runs from 5.5 percent in the unincorporated county and in any village with no local tax up to 7 percent in Bertrand, Holdrege. 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 Phelps County?
Use Nebraska's own address lookup. In Phelps County the rate depends on the address, anywhere from 5.5% to 7%.
Who has to collect sales tax in Phelps 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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Sales tax calculator
Tax on a specific purchase at this county's rate, and the total you will actually pay.
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Do you have to collect?
Whether your sales into Nebraska cross its economic nexus threshold. A different question from the rate.
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Property tax in Phelps County
The other local tax: effective rate and median bill for this county.
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Sales tax by county
Every US county, and how Nebraska compares with the rest of the country.
Sources
- Phelps County rates: Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip
- Collected and verified September 9, 2026. Confidence: P on the rate components, P on the range (P read on a primary agency page, S strong but indirect, U unverified).