Starting a Business in Nebraska Checklist

Check business name availability with the Nebraska Secretary of State You can search business names online here: https://www.nebraska.gov/sos/corp/corpsearch.cgi?nav=search To confirm business name availability, submit a written request to the Secretary of State’s Office by mail or fax. Nebraska Secretary of State Secretary of State Business Services Name Availability P.O. Box 94608 Lincoln, NE 68509-4608 P: (402) 471-4079 F: (402) 471-3666
File paperwork to create your business Once you have picked a name, it is time to form your company with the Secretary of State. You can file Articles of Incorporation or Articles of Organization by mail, in person, or online at https://www.nebraska.gov/apps-sos-edocs/. There is no Articles of Organization form, so you’ll have to draft your own articles to form an LLC. The filing fee to form a corporation is $60 + $5 per page. The LLC filing fee is $100 + $5 per page. The state will take 5-7 days to process your articles if you mail them in. If you file online processing only takes 1-2 days. Nebraska corporations and LLCs are required to publish, for three consecutive weeks, in a newspaper of general circulation a statement of their creation as a notice to the public. Incorporate in Nebraska with Northwest Registered Agent if you want to save time and hire professionals to complete your filing for you. Business Services Secretary of State Business Services State Capitol 1445 K St., Room 1301 Lincoln, NE 68509 P: (402) 471-4079 F: (402) 471-3666
Register with the Department of Revenue You can register with the Department of Revenue by completing the Nebraska Tax Application. You can download it on the Department of Revenue website and mail or fax it. Sales Tax: Nebraska has a 5.5% state sales tax. Income Tax: Individual Income tax rates range from 2.46% to 6.84%. Corporate income tax for income up to $100,000 is 5.58%. Income over $100,000 is taxed $5,580 plus 7.81% of the amount over $100,000. Nebraska Department of Revenue Department of Revenue PO Box 98903 Lincoln, NE 68509-8903 P: (402) 471-5729 F: (402) 471-5927
Do I need a business license? There is no state business license requirement, but you may need a license based on your location or occupation. Always check with your state and local government for details.The state has an online system to help new businesses navigate filing requirements https://www.nebraska.gov/osbr/index.cgi Any other registration requirements? Additional registrations may depend on the type of business you do. Keep in mind that you may need certain permits or an occupational license, in addition to any business licenses. City of Omaha There is no general business license requirement but you may need certain city/county licenses and permits. City of Lincoln You need a city license to do business. You can download the application on the city’s website. Local License Info City of Lincoln 600 Sixth Street Lincoln, CA 95648 P: (916) 434-2400 F: (916) 645-9502 http://www.ci.lincoln.ca.us/index.cfm?page=208170 City of Omaha City Hall Omaha-Douglas Civic Center 1819 Farnam Street Omaha, NE 68183 http://www.ci.omaha.ne.us/
Collect and Charge Sales Tax Do I need to collect Nebraska sales tax? If your business engages in retail sales in Nebraska, you need to get a sales tax permit. What is the Nebraska sales tax rate? Nebraska has a 5.5% state sales tax. How do I register for Nebraska sales tax? You can register with the Department of Revenue by completing the Nebraska Tax Application. You can download the form on the Department of Revenue website and mail or fax it. How much does a Nebraska sales tax permit cost? There is no fee to apply for the sales tax permit. Nebraska Department of Revenue Nebraska Department of Revenue PO Box 98903 Lincoln, NE 68509-8903 P: (402) 471-5729 F: (402) 471-5927 http://www.revenue.ne.gov