TAX & LICENSE / STATE TAX SYSTEM

State Income Tax
Both Iowa and Nebraska impose a state income tax according to a variable income tax that takes into consideration your income level and filing status as well as any applicable exclusions, deductions, and credits. For answers to questions or more information on personal income tax, contact the appropriate state office:

Iowa Department of Revenue
Taxpayer Services
515-281-3114
800-367-3388
https://tax.iowa.gov/

Iowa Tax Forms by Telephone
800-532-1531
515-281-7239
Forms by Fax
800-572-3943
https://tax.iowa.gov/

Nebraska Department of Revenue
Taxpayer Assistance
402-471-5729
800-742-7474
https://revenue.nebraska.gov/

Omaha Department of Revenue Office
Nebraska State Office Building
1313 Farnam-on-the-Mall
Omaha, NE
402-595-2065
https://revenue.nebraska.gov/

Sales Tax
Nebraska state sales and use tax rate is 5.5 percent. Local sales and use taxes can be set at 0.5 percent, 1.0 percent, or 1.5 percent. Most of the communities in the Metropolitan Omaha region impose a combined state and local tax of 7 percent. Both Iowa and Nebraska impose special taxes on specific items like cigarettes and motor fuels.

Iowa imposes a state tax rate of 5 percent with a maximum of 1 percent local optional tax. Certain exceptions are provided, including exemption of the sales of certain foods, prescription drugs, medical devices, and farm and industrial machinery, equipment and computers. Iowa also offers a brief “sales tax holiday” on clothing just prior to the opening of the school year. In both Nebraska and Iowa, use taxes must be paid directly to the state by individual taxpayers on such items like Internet or catalog purchases where sales tax was not paid.  For more information, contact:

Nebraska Department of Revenue
402-471-5729
800-742-7474
https://revenue.nebraska.gov/

Iowa Department of Revenue
515-281-3114
800-367-3388
https://tax.iowa.gov/

Property Taxes
Local governments and taxing jurisdictions in Iowa and Nebraska are responsible for the valuation of and collection of property taxes. Tax rates vary with the location of the property, school district, utilities district, and whether the property is within the city limits. Although taxes are collected by the county treasurer, contact your county assessor for specific tax rates:

Nebraska Contacts

Douglas County Assessor
1819 Farnam Street
Omaha, NE 402-444-7060
https://www.dcassessor.org/

Douglas County Treasurer
1819 Farnam
Omaha, NE 402-444-7103
https://www.dctreasurer.org/

Sarpy County Assessor
1210 Golden Gate Drive
Papillion, NE 402-593-2122
https://www.sarpy.gov/

Sarpy County Treasurer
1210 Golden Gate Drive
Papillion, NE 402-593-2148
https://www.sarpy.gov/

Iowa Contacts

Pottawattamie County Assessor
227 South 6th Street
Council Bluffs, IA 712-328-5617
https://www.pottco.org/

Pottawattamie County Treasurer
227 South 6th Street
Council Bluffs, IA 712-328-5617
https://www.pottcounty-ia.gov/