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Nebraska · How-To Guide

How do I get a business license?

Nebraska Secretary of State (entity formation) / Nebraska Department of Revenue (tax registration) / Local jurisdiction for local licenses
Step by Step

How to do it

  1. Determine your business structure: sole proprietor, LLC, corporation, partnership
  2. Register your business entity with the Nebraska Secretary of State (for LLCs and corporations) - file online at sos.nebraska.gov/business-services or via the Nebraska Business One-Stop (Nebraska BOSS) portal at sos.nebraska.gov/business
  3. Obtain an EIN (Employer Identification Number) from the IRS at irs.gov if forming an entity, hiring employees, or operating as a partnership
  4. Register with the Nebraska Department of Revenue for applicable state taxes - use Nebraska BOSS or the DOR website at revenue.nebraska.gov:
  5. - Nebraska Sales and Use Tax Permit (if selling taxable goods/services)
  6. - Withholding Tax registration (if you have employees)
  7. - Other applicable Nebraska taxes
  8. Register your trade name / DBA with the Nebraska Secretary of State if operating under a name different from your legal entity name
  9. Check with your city or county for LOCAL BUSINESS LICENSES - Nebraska cities and counties independently decide licensing requirements; Omaha, Lincoln, and most larger cities require local business licenses; rural areas vary
  10. Check for industry-specific state licenses: contractors (Nebraska Department of Labor; contractors working on public projects may need bonds/registration); health professionals, real estate agents, cosmetologists, engineers through the Nebraska Department of Health and Human Services (DHHS) or relevant Nebraska professional licensing board
  11. Renew entity biennial (every 2 years) report with Secretary of State; renew local licenses per city schedule
Details

What you need to know

Required Docs
  • Business name and type of activity
  • Nebraska business address and registered agent (for LLCs and corporations)
  • Entity formation documents if LLC or corporation
  • EIN or Social Security number
  • Industry-specific certifications if applicable
Fee
LLC formation: $100 online (mid-range); corporation: $100 online; BIENNIAL (every 2 years) report: $13 - very low; Sales Tax Permit: free; local business license: varies by city RENEWAL: Entity biennial report due every 2 years (the anniversary month of formation, every even or odd year); failure to file results in administrative dissolution; local license: annual per city ONLINE OPTION: Yes - sos.nebraska.gov/business (Nebraska BOSS portal); revenue.nebraska.gov (tax registration) WHERE TO GO: Nebraska Secretary of State (entity formation and biennial reports); Nebraska DOR (tax registration); City/County (local license); relevant state licensing board (professional licenses)
Online Option
Yes - sos.nebraska.gov/business (Nebraska BOSS portal); revenue.nebraska.gov (tax registration)
Where to Go
Nebraska Secretary of State (entity formation and biennial reports); Nebraska DOR (tax registration); City/County (local license); relevant state licensing board (professional licenses)
County-specific variations apply

Nebraska cities independently administer local business licenses. Omaha (Douglas County), Lincoln (Lancaster County), Bellevue (Sarpy County), Grand Island (Hall County), and Kearney (Buffalo County) have their own business licensing systems. Smaller Nebraska cities and rural areas may have minimal or no local licensing requirements. Verify with your specific city before operating.

Nebraska Notes

Important state-specific details

  • Nebraska LLC formation: $100 - mid-range nationally.
  • BIENNIAL REPORT (every 2 years): $13 - extremely low nationally; important: Nebraska requires biennial (every 2 years) NOT annual reports, which is different from most states.
  • Nebraska BOSS (Business One-Stop): integrated portal for entity formation, tax registration, and professional licensing - sos.nebraska.gov/business.
  • Nebraska sales tax: 5.5% state rate; cities may add local sales taxes (Omaha: 1.5%; Lincoln: 1.5%); combined rates in major cities around 7%.
  • Nebraska does NOT tax food for home consumption (grocery exemption - unlike some neighboring states).
  • Nebraska income tax: graduated for individuals (up to 5.84%); flat corporate income tax rate.
Official Source

State office contact

State Office
Nebraska Secretary of State, Business Services - sos.nebraska.gov/business | (402) 471-4079; Nebraska DOR - revenue.nebraska.gov | (402) 471-5729