Nebraska DOR Approves Final Good Life District, Adjusts Sales Tax Rates

The Nebraska Department of Revenue (DOR) announced that the City of Kearney has been approved as the final Good Life District (GLD) in Nebraska, bringing the total to five districts across the state. Effective Oct. 1, the state sales and use tax rate for Kearney Good Life District and the other four GLD’s will be 5.5 percent, except for certain transactions in GLD Avenue One, where retailers that have opted in will continue to collect state sales tax at the 2.75 percent rate on transactions physically occurring and completed in that district. [Neb. Dep’t of Revenue, News Release, 09/26/25]

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