Taxable cleaning in Omaha carries a 7.0% combined sales tax rate: Nebraska's 5.5% plus Omaha's 1.5% city local sales and use tax, and Nebraska taxes residential and commercial cleaning, with stated exceptions. Omaha's minimum wage ordinance is the subject of a lawsuit by the State, and whether it can be enforced isn't established. Nebraska's state rate is $15.00 an hour, rising to $15.26 on January 1, 2027.
Omaha has a settled number and an unsettled one. The sales tax rate on taxable cleaning is on the Department of Revenue's current table; the city's minimum wage ordinance is the subject of a lawsuit by the State. This page covers the rate and which jobs it reaches, what's known about the ordinance and the State's lawsuit, the state wage, and what all of it means for your books. Payroll registration and the employee test are on bookkeeping for Nebraska cleaning businesses.
7.0% on taxable Omaha jobs
The Nebraska Department of Revenue's local rate table effective July 1, 2026 lists Omaha's city local sales and use tax at 1.5%. With the 5.5% state rate, taxable cleaning in Omaha comes to 7.0%. The department says there are no local rate changes for the quarter beginning October 1, 2026, so the July table is the current one.
Source: Nebraska Department of Revenue, Local Sales and Use Tax Rates (effective July 1, 2026)
Nebraska taxes residential and commercial cleaning. Under the department's building cleaning guide, lawn care, snow removal, and outdoor parking lot maintenance are excluded from building cleaning and maintenance, services an employee performs for the employer aren't taxed, and cleaning a building under construction is taxable. Cleaning businesses are the consumer of their supplies and pay tax on them. The full conditions are on my Nebraska sales tax page, and whether a particular job is taxable is a question for your CPA.
Source: Nebraska Department of Revenue, Building Cleaning and Maintenance Information Guide 6-401-2002 (Rev. 1-2013)
Source: Nebraska Legislature, Neb. Rev. Stat. 77-2701.16(4)(a)
The Omaha wage ordinance and the lawsuit
According to a complaint filed by the Nebraska Attorney General, the Omaha City Council passed Ordinance No. 44716 on July 14, 2026, and the ordinance was scheduled to take effect October 1, 2026. On August 18, 2026, the State sued the City in Douglas County District Court (State of Nebraska ex rel. Hilgers v. City of Omaha, Case No. D01CI260007306), asking the court to declare the ordinance void and to stop its enforcement. Whether the ordinance is in effect, for whom, and at what rate isn't established: no court order or City of Omaha source was reviewed for this page. That question belongs with an employment attorney.
Source: Nebraska Attorney General, Complaint, State of Nebraska ex rel. Hilgers v. City of Omaha (filed August 18, 2026)
The state rate is settled. The Nebraska Department of Labor lists $15.00 an hour now, unchanged from January 1, 2026, and $15.26 on January 1, 2027. There's a $13.50 youth rate for ages 14 and 15, and a $13.50 training wage for 90 days for new hires ages 16 to 19.
Source: Nebraska Department of Labor, State of Nebraska Minimum Wage (updated July 31, 2026)
What this means for your books
Sales tax collected on an Omaha job goes to a liability account, never into income, and the tax you pay on supplies is recorded as a cost of the work. The wage side is less tidy right now. None of that needs to rattle you. Books don't wait on courts. Wages go in as paid. Done. I record payroll at each person's actual wage, so whatever the ordinance's status turns out to be, the labor numbers already show what was paid.
I'm a bookkeeper, not a CPA or an Enrolled Agent. I keep sales tax and payroll recorded; whether the Omaha ordinance applies to your employees is a question for an employment attorney, and tax questions go to your CPA.
Rules checked against the sources above as of October 20, 2026. Rates and rules change; confirm current figures with the agency or your CPA.