Who needs a Nebraska tax application (form 20): sales tax permit, income tax withholding in Nebraska?

Issued by Nebraska Department of Revenue, at step 2 of 6 in the opening sequence: register for tax.

Every kind of business in Nebraska

The Nebraska table lists this for every kind of business.

Register online or file form 20 before the first sale (allow two weeks for a paper application). One application opens the sales tax permit, which must be posted at each retail location, and the withholding account once you have employees. Omaha and some other cities add a local sales tax and an occupation tax on restaurant and bar sales, registered with the city finance office.

Checked Oct 21, 2026 against the agency’s page.

Step 2 of 6: Register for tax

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by Nebraska Department of Revenue.

Sources and dates

Department of Revenue starting a business page; Nebraska Tax Application, form 20. Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.