Jurisdiction record

Nebraska

Everything this record holds on Nebraska: 52 fee cells, 10 verified registered-agent statute citations, 17 good-standing status strings, 7 governance rules, a state-level DBA regime, 12 official statute files in the verification corpus, and 8 monitored sources.

Filing agency: Nebraska Secretary of State. Official sites: agency home (opens the official source) · forms and fees (opens the official source) · fee schedule (opens the official source) · entity search (opens the official source) · statutes (opens the official source)

Filing fees

Statutory fee is the amount fixed by statute or the agency schedule. Effective remittance is what actually leaves the bank once any e-payment surcharge or bundled component is included. Partnership entity types are covered too: LP is a limited partnership, LLP a limited liability partnership, LLLP a limited liability limited partnership. A row reading not offered or no report required is a verified positive finding cited to the statute that proves it - not a gap.

Nebraska filing fees by transaction and entity type
TransactionStatutory feeEffective remittanceComponents and changesStatus
Formation - LLC$100.00$103.15bundled: Nebraska.gov portal fee $3.15Verified
Formation - Corporation$100.00$103.15bundled: Nebraska.gov portal fee $3.15Verified
Formation - LP$100.00not yet publishednoneVerified
Formation - LLP$100.00not yet publishednoneVerified
Formation - LLLPnot offered in this jurisdictionNeb. Rev. Stat. 67-233 to 67-2,100 (Nebraska Uniform Limited Partnership Act, RULPA-based) contains no limited liability limited partnership provision; the certificate contents at 67-240 provide no LLLP election, and no section of chapter 67 mentions 'limited liability limited partnership' · source (opens the official source)Verified
Annual report - LLC$25.00$28.00bundled: Nebraska.gov portal fee $3.00Verified
Annual report - Corporation$26.00$29.00bundled: Nebraska.gov portal fee $3.00Verified
Annual report - LLP$25.00not yet publishednoneVerified
Annual report - LPno report requiredNeb. Rev. Stat. 67-233 to 67-2,100 (Nebraska Uniform Limited Partnership Act) contains no annual or periodic report requirement; 67-297 to 67-2,100 are conversion provisions only · source (opens the official source)Verified
Certificate of good standing - All entity types$6.50not yet publishednoneVerified
Change of registered agent - Corporation$30.00not yet publishednoneVerified
Change of registered agent - Nonprofit$30.00not yet publishednoneVerified
Change of registered agent - LLC$30.00not yet publishednoneVerified
Change of registered agent - LP$30.00not yet publishednoneVerified
Change of registered agent - LLP$30.00not yet publishednoneVerified
amendment - Corporation$30.00not yet publishednoneVerified
amendment - Nonprofit$30.00not yet publishednoneVerified
amendment - LLC$30.00not yet publishednoneVerified
amendment - LP$30.00not yet publishednoneVerified
amendment - LLP$30.00not yet publishednoneVerified
merger - Corporation$30.00not yet publishednoneVerified
merger - Nonprofit$30.00not yet publishednoneVerified
merger - LLC$30.00not yet publishednoneVerified
merger - LP$30.00not yet publishednoneVerified
merger - LLP$30.00not yet publishednoneVerified
conversion - Corporation$30.00not yet publishednoneVerified
conversion - LLC$30.00not yet publishednoneVerified
conversion - LP$30.00not yet publishednoneVerified
conversion - LLP$30.00not yet publishednoneVerified
foreign_qualification - Corporation$110.00not yet publishednoneVerified
foreign_qualification - Nonprofit$30.00not yet publishednoneVerified
foreign_qualification - LLC$110.00not yet publishednoneVerified
foreign_qualification - LP$110.00not yet publishednoneVerified
foreign_qualification - LLP$110.00not yet publishednoneVerified
foreign_withdrawal - Corporation$30.00not yet publishednoneVerified
foreign_withdrawal - Nonprofit$30.00not yet publishednoneVerified
foreign_withdrawal - LLC$30.00not yet publishednoneVerified
foreign_withdrawal - LP$30.00not yet publishednoneVerified
foreign_withdrawal - LLP$30.00not yet publishednoneVerified
dissolution - Corporation$30.00not yet publishednoneVerified
dissolution - Nonprofit$30.00not yet publishednoneVerified
dissolution - LLC$30.00not yet publishednoneVerified
dissolution - LP$30.00not yet publishednoneVerified
dissolution - LLP$30.00not yet publishednoneVerified
cancellation - LLC$30.00not yet publishednoneVerified
dissolution_by_incorporators - Corporation$30.00not yet publishednoneVerified
dissolution_by_incorporators - Nonprofit$30.00not yet publishednoneVerified
revocation_of_dissolution - Corporation$30.00not yet publishednoneVerified
revocation_of_dissolution - Nonprofit$30.00not yet publishednoneVerified
revocation_of_dissolution - LLC$30.00not yet publishednoneVerified
reinstatement - Corporation$30.00not yet publishednoneVerified
reinstatement - Nonprofit$30.00not yet publishednoneVerified
reinstatement - LLC$30.00not yet publishednoneVerified
reinstatement - LLP$30.00not yet publishednoneVerified
Provenance - Nebraska fee schedulePending review

54 of 56 fee datums on this page are verified against the agency's own published schedule or statute (2026-09-04); the rest are marked pending review in the Status column - portal-surcharge components no official page states, values the official source contradicts (held for a correction package), or sources that could not be reached.

Records
52 fee cells
Retrieved
2026-08-04 to 2026-09-21
Official schedule
the agency's own published schedule (opens the official source)

Values were first corroborated across independent internal records; verified cells now also carry the agency's own published schedule or statute as their authority, which is what promotion to verified requires.

Cost position

Ranked 18 of 54 on first-year state filing cost, at $131.15 against a national median of $185.00. Recurring annual cost $28. See the full ranking.

$38 $75 $112 $150 SC South Carolin $125 IN Indiana $129 OK Oklahoma $130 NE Nebraska $131 PA Pennsylvania $132 LA Louisiana $140 VA Virginia $150
Where Nebraska sits among its neighbours in the first-year cost ranking (USD)
Show all 54 jurisdictions
$260 $520 $780 $1,040 MT Montana $35 MO Missouri $51 NM New Mexico $52 MS Mississippi $53 KY Kentucky $55 HI Hawaii $67 CO Colorado $75 MI Michigan $75 UT Utah $77 IA Iowa $80 AZ Arizona $87 OH Ohio $99 ID Idaho $104 CA California $110 SC South Carolin $125 IN Indiana $129 OK Oklahoma $130 NE Nebraska $131 PA Pennsylvania $132 LA Louisiana $140 VA Virginia $150 MN Minnesota $155 WV West Virginia $157 WY Wyoming $164 GA Georgia $170 KS Kansas $175 NJ New Jersey $182 ND North Dakota $185 WI Wisconsin $196 AR Arkansas $200 CT Connecticut $200 OR Oregon $200 VT Vermont $200 NH New Hampshire $204 RI Rhode Island $208 SD South Dakota $210 NY New York $219 IL Illinois $230 AL Alabama $236 ME Maine $260 WA Washington $280 FL Florida $294 TX Texas $308 NC North Carolin $331 AK Alaska $350 GU Guam $350 DC District of C $399 PR Puerto Rico $400 DE Delaware $410 MD Maryland $464 NV Nevada $575 VI US Virgin Isl $600 TN Tennessee $614 MA Massachusetts $1,040
The full ranking with Nebraska highlighted (USD)

Registered-agent statutes, quoted verbatim

The one section on this page that clears the publication gate in full. 10 citations, verified, quoted from the official code with every elision marked.

Neb. Rev. Stat. § 21-233 Verified

Nebraska Model Business Corporation Act · applies to corporations

Registered office and registered agent.(MBCA 5.01) Each corporation must continuously maintain in this state: (1) A registered office that may be the same as any of its places of business; and (2) A registered agent, who may be: (i) An individual who resides in this state and whose business office is identical with the registered office; or (ii) A domestic or foreign corporation or other eligible entity whose business office is identical with the registered office and, in the case of a foreign corporation or foreign eligible entity, is authorized to transact business in the state.

retrieved 2026-07-29 · confidence medium · verified · nebraskalegislature.gov/laws/laws.php (opens the official source)

Neb. Rev. Stat. § 21-113 Verified

Nebraska Uniform Limited Liability Company Act · applies to LLCs

Office and agent for service of process.(RULLCA 113) (a) A limited liability company shall designate and continuously maintain in this state: (1) an office, which need not be a place of its activity in this state; and (2) an agent for service of process. [...] (c) An agent for service of process of a limited liability company or foreign limited liability company must be an individual who is a resident of this state or other person with authority to transact business in this state.

retrieved 2026-07-29 · confidence medium · verified · nebraskalegislature.gov/laws/laws.php (opens the official source)

Neb. Rev. Stat. § 21-117 Verified

Nebraska Uniform Limited Liability Company Act · applies to LLCs

(a) One or more persons may act as organizers to form a limited liability company by signing and delivering to the Secretary of State for filing a certificate of organization and, if applicable, a current certificate of registration as provided in sections 21-185 to 21-189. (b) A certificate of organization must state: (1) the name of the limited liability company, which must comply with section 21-108; (2) the street and mailing addresses of the initial designated office and the name and street and mailing addresses and post office box number, if any, of the initial agent for service of process of the company; [...]

retrieved 2026-08-10 · confidence high · verified · nebraskalegislature.gov/laws/laws.php (opens the official source)

Neb. Rev. Stat. § 21-220 Verified

Nebraska Model Business Corporation Act · applies to corp

(a) The articles of incorporation must set forth: (1) A corporate name for the corporation that satisfies the requirements of section 21-230; (2) The number of shares the corporation is authorized to issue and, if such shares are to consist of one class only, the par value of each of such shares or, if such shares are to be divided into classes, the number of shares of each class and a statement of the par value of the shares of each such class; (3) The street address of the corporation's initial registered office and the name of its initial registered agent at that office. [...] (4) The name and address of each incorporator; [...]

retrieved 2026-08-10 · confidence high · verified · nebraskalegislature.gov/laws/laws.php (opens the official source)

Neb. Rev. Stat. § 21-125 Verified

Nebraska Uniform Limited Liability Company Act · applies to LLCs

(a) Each odd-numbered year, a limited liability company or a foreign limited liability company authorized to transact business in this state shall deliver to the Secretary of State for filing a biennial report that states: (1) the name of the company; (2) the street and mailing addresses of the company's designated office and the name and street and mailing addresses and post office box number, if any, of its agent for service of process in this state; (3) the street and mailing addresses of its principal office; [...]

retrieved 2026-08-10 · confidence high · verified · nebraskalegislature.gov/laws/laws.php (opens the official source)

Neb. Rev. Stat. § 21-2,228 Verified

Nebraska Model Business Corporation Act · applies to corp

Each domestic corporation and each foreign corporation authorized to transact business in this state shall deliver to the Secretary of State for filing a biennial report as required under section 21-301 or 21-304.

retrieved 2026-08-10 · confidence medium · verified · nebraskalegislature.gov/laws/laws.php (opens the official source)

Neb. Rev. Stat. § 21-151 Verified

Nebraska Uniform Limited Liability Company Act · applies to LLCs

(a) The Secretary of State may dissolve a limited liability company administratively if the company does not: (1) pay, within sixty days after the due date, any fee, tax, or penalty due to the Secretary of State under the Nebraska Uniform Limited Liability Company Act or law other than the act; or (2) deliver, within sixty days after the due date, its biennial report to the Secretary of State.

retrieved 2026-08-10 · confidence high · verified · nebraskalegislature.gov/laws/laws.php (opens the official source)

Neb. Rev. Stat. § 21-2,193 Verified

Nebraska Model Business Corporation Act · applies to corp

The Secretary of State may commence a proceeding under section 21-2,194 to administratively dissolve a corporation if: (1) The corporation is without a registered agent or registered office in this state for sixty days or more; (2) The corporation does not notify the Secretary of State within sixty days that its registered agent or registered office has been changed, that its registered agent has resigned, or that its registered office has been discontinued; or (3) The corporation's period of duration stated in its articles of incorporation expires.

retrieved 2026-08-10 · confidence high · verified · nebraskalegislature.gov/laws/laws.php (opens the official source)

Neb. Rev. Stat. § 21-108 Verified

Nebraska Uniform Limited Liability Company Act · applies to LLCs

(a) The name of a limited liability company must contain the words limited liability company or limited company or the abbreviation L.L.C., LLC, L.C., or LC. Limited may be abbreviated as Ltd., and company may be abbreviated as Co. (b) Unless authorized by subsection (c) of this section, the name of a limited liability company must not be the same as or deceptively similar to, in the records of the Secretary of State: (1) the name of each person that is not an individual and that is incorporated, organized, or authorized to transact business in this state; [...]

retrieved 2026-08-10 · confidence high · verified · nebraskalegislature.gov/laws/laws.php (opens the official source)

Neb. Rev. Stat. § 21-230 Verified

Nebraska Model Business Corporation Act · applies to corp

(a) A corporate name: (1) Must contain the word corporation, incorporated, company, or limited, or the abbreviation corp., inc., co., or ltd., or words or abbreviations of like import in another language [...] (b) Except as authorized by subsections (c) and (d) of this section, a corporate name must not be the same as or deceptively similar to, upon the records of the Secretary of State: (1) The corporate name of a corporation incorporated or authorized to transact business in this state; [...]

retrieved 2026-08-10 · confidence high · verified · nebraskalegislature.gov/laws/laws.php (opens the official source)

Registered-agent rules in practice

Who may serve as the agent

Pending review

For corporations, the registered agent must be an individual who resides in Nebraska with a business office identical to the registered office, or a domestic or foreign corporation or other eligible entity whose business office is identical to the registered office (a foreign entity must be authorized to transact business in the state). For LLCs, the agent for service of process must be an individual Nebraska resident or another person with authority to transact business in Nebraska.

Is the agent's consent required

Pending review

Consent required: no.

What happens when the agent cannot be served

Pending review

Nebraska's fallback is mail-based, not service on the Secretary of State: if a corporation has no registered agent (or the agent cannot with reasonable diligence be served), it may be served by registered or certified mail, return receipt requested, addressed to the secretary of the corporation at its principal office. The LLC act mirrors this with registered/certified mail to the company at its designated office (§ 21-116(b)); service is perfected at the earliest of receipt, the signed return-receipt date, or 5 days after mailing.

What happens if there is no agent

Pending review
Dollar amounts named in the registered-agent statutes
WhatAmountStatus
Agent's statement of change of registered office, per affected corporation, capped at $1,000 total$30 per corporation (max $1,000)Pending review
Application for reinstatement more than five years after administrative dissolution or revocation (corporations)$500Pending review
Agent's statement of resignation (corporations)No feePending review
LLC statement of change of address for an agent for service of process, per company$30 in writing / $25 electronicPending review
LLC application for reinstatement more than five years after administrative dissolution$500Pending review
General filing fee for other LLC filings (including a new agent designation via amendment)$30 in writing / $25 electronicPending review

13 statutory citations and their supporting verbatim quotations sit behind this section in the record and are withheld from public display until the review pass lands, because a citation presented as authority is a verification claimed. Statutory references appearing inside the summaries above are part of the recorded text rather than an authority claim, and they are not rendered as citations, linked, or emitted in this page's structured data. How the gate works.

Governance rules

7 governance rules are recorded for Nebraska - the organizational and annual meetings, action by written consent, and whether bylaws or an operating agreement are mandatory. Each verified rule links to the statutory text it was verified against, quoted verbatim below.

Nebraska corporate and LLC governance rules
RuleEntityAppliesDetailCitationStatus
Organizational meeting requiredCorporationyesNeb. Rev. Stat. § 21-223 (MBCA 2.05)Verified
Annual meeting requiredCorporationyesNeb. Rev. Stat. § 21-253 (MBCA 7.01)Verified
Action by written consent allowedCorporationyesNeb. Rev. Stat. § 21-256 (MBCA 7.04)Verified
Bylaws requiredCorporationyesNeb. Rev. Stat. § 21-224 (MBCA 2.06)Verified
Operating agreement requiredLLCnoNeb. Rev. Stat. § 21-102(14) (RULLCA)Verified
Annual meeting requiredLLCnoNeb. Rev. Stat. § 21-136 (RULLCA 407)Verified
Action by written consent allowedLLCyesNeb. Rev. Stat. § 21-136(b), (d)Verified

The statutory text behind each rule

Neb. Rev. Stat. § 21-223 (MBCA 2.05) Verified

Organizational meeting required · applies to corporations · yes

the initial directors shall hold an organizational meeting, at the call of a majority of the directors, to complete the organization of the corporation by appointing officers, adopting bylaws, and carrying on any other business

reviewed 2026-08-17 · confidence high · verified · nebraskalegislature.gov/laws/statutes.php?statute=21-223 (opens the official source)

Neb. Rev. Stat. § 21-253 (MBCA 7.01) Verified

Annual meeting required · applies to corporations · yes

Unless directors are elected by written consent in lieu of an annual meeting as permitted by section 21-256, a corporation shall hold a meeting of shareholders annually at a time stated in or fixed in accordance with the bylaws.

reviewed 2026-08-17 · confidence high · verified · nebraskalegislature.gov/laws/statutes.php?statute=21-253 (opens the official source)

Neb. Rev. Stat. § 21-256 (MBCA 7.04) Verified

Action by written consent allowed · applies to corporations · yes

may be taken without a meeting if the action is taken by all the shareholders entitled to vote on the action. ... The articles of incorporation may provide ... not less than the minimum number of votes that would be required

reviewed 2026-08-17 · confidence high · verified · nebraskalegislature.gov/laws/statutes.php?statute=21-256 (opens the official source)

Neb. Rev. Stat. § 21-102(14) (RULLCA) Verified

Operating agreement required · applies to LLCs · no

Operating agreement means the agreement, whether or not referred to as an operating agreement and whether oral, in a record, implied, or in any combination thereof, of all the members of a limited liability company, including a sole member.

reviewed 2026-08-17 · confidence high · verified · nebraskalegislature.gov/laws/statutes.php?statute=21-102 (opens the official source)

Neb. Rev. Stat. § 21-136 (RULLCA 407) Verified

Annual meeting required · applies to LLCs · no

An action requiring the consent of members under the Nebraska Uniform Limited Liability Company Act may be taken without a meeting, and a member may appoint a proxy or other agent to consent

reviewed 2026-08-17 · confidence high · verified · nebraskalegislature.gov/laws/statutes.php?statute=21-136 (opens the official source)

Neb. Rev. Stat. § 21-136(b), (d) Verified

Action by written consent allowed · applies to LLCs · yes

A difference arising among members as to a matter in the ordinary course of the activities of the company may be decided by a majority of the members. ... An action requiring the consent of members ... may be taken without a meeting

reviewed 2026-08-17 · confidence high · verified · nebraskalegislature.gov/laws/statutes.php?statute=21-136 (opens the official source)

See how these rules compare across every jurisdiction.

Doing business as

State-level regime

Verified
Filing office
Nebraska Secretary of State, Business Services Division - Application for Registration of Trade Name
State fee
Assignment fee is set by Neb. Rev. Stat. 87-212, not 87-211(6). 87-211(6) is the statement-of-change fee (name/address/state of organization), also $30 written / $25 electronic.
Term
10 years from date of registration
Renewal
Renewable for successive 10-year terms; renewal application must be filed within 6 months prior to expiration and must state the name is still in use; renewal fee $100 electronic / $110 written (Neb. Rev. Stat. 87-211). SOS sends notice in the year preceding expiration
Publication
Required. YES - Neb. Rev. Stat. 87-219: publish the registration once in a newspaper of general circulation in the city/village where the business is located (or county-wide paper if none). Proof of publication (affidavit) must be FILED WITH THE SECRETARY OF STATE within 45 days of registration or the registration is CANCELED. Hard operational deadline
Online filing
Available
The regime
Nebraska maintains a statewide trade name registry at the Secretary of State, but the operative language is permissive: any person who adopts a trade name (every name other than the person's true name) 'may file' an application for registration. The former § 87-220 was repealed by Laws 2011, LB 462, § 20. Registration carries real benefits (statutory infringement remedies for the registrant) and an obligation: the registration must be published in a newspaper and proof filed within 45 days, or the Secretary of State cancels it.
Where it is filed
Trade name applications, renewals, assignments, and statements of change are filed with the Nebraska Secretary of State, who keeps a public record of all registered and renewed trade names.
Publication
After registering, the applicant must publish the duplicate of the registration once in a newspaper of general circulation in the city or village where the business will be located (or in the county if the city or village has no newspaper) and file proof of publication with the Secretary of State within 45 days of registration; otherwise the registration is canceled.
Term and renewal
Ten years from the date of registration; the Secretary of State notifies registrants of the need to renew during the year preceding expiration.
Name restrictions
A trade name may not be registered if it is immoral, deceptive, or scandalous; disparages or falsely suggests a connection with persons, institutions, beliefs, or national symbols; simulates governmental flags or insignia; uses a living individual's name, signature, or portrait without consent; is merely descriptive, misdescriptive, or primarily a surname (unless it has become distinctive, for which five years of continuous use may serve as evidence); is confusingly similar to a registered trade name or entity name on file with the Secretary of State (absent written consent); or misuses the word geologist. The words incorporated, inc., or corporation are barred unless the firm is duly incorporated.
Assumed names for registered entities
Under the Nebraska Model Business Corporation Act, a foreign corporation whose corporate name does not satisfy Nebraska's name requirements may, to obtain or maintain a certificate of authority, add a corporate indicator to its name or use a fictitious name by delivering to the Secretary of State a certified board resolution adopting it. The fictitious name must not be deceptively similar to names on the Secretary of State's records, including trade names registered under sections 87-208 to 87-219.01.
Penalties
A person who procures a trade name registration by knowingly false or fraudulent representations is liable for all damages sustained in consequence, recoverable by any injured party.
The Secretary of State cancels any registration where the registrant failed to publish the trade name and file proof of publication within 45 days of filing. No penalty for simply not registering appears in the captured act; the former § 87-220 is published as 'Repealed. Laws 2011, LB 462, § 20.'
Official source
sos.nebraska.gov/sites/default/files/doc/business-services/Corporations/Forms/ApplicationforTradeName.pdf (opens the official source)

Fees stated in or alongside the act

4 fee records held for Nebraska
FeeAmountAuthorityStatus
Trade name registration application$110 if submitted in writing; $100 if submitted electronicallyNeb. Rev. Stat. § 87-210(1)(f)Verified
Trade name renewal (each 10 year term)$110 if submitted in writing; $100 if submitted electronicallyNeb. Rev. Stat. § 87-211(1)Verified
Statement of change of registrant name, street address, or state of organization$30 if submitted in writing; $25 if submitted electronicallyNeb. Rev. Stat. § 87-211(6)Verified
Recording an assignment of a registered trade name$30 if submitted in writing; $25 if submitted electronicallyNeb. Rev. Stat. § 87-212Verified

Known gaps in the record

  • 87-219.01:section-text-not-captured (referenced throughout the act as the range endpoint, but its own text is not in the corpus file, which covers 87-208 through 87-220)
  • entity-side:LLC/LP-assumed-name-provisions-not-extracted (only the Nebraska MBCA foreign-corporation fictitious-name provision, § 21-2,208, was reviewed)

Common questions

Is registering a trade name mandatory in Nebraska?

The statute is written permissively: Neb. Rev. Stat. 87-210(1) says any person who adopts a trade name for use in the state 'may file' an application with the Secretary of State, and the former § 87-220 is published as repealed (Laws 2011, LB 462, § 20). Registration does carry statutory benefits, giving the registrant a civil action and remedies against confusing use of the name (§§ 87-216, 87-217).

Does Nebraska require newspaper publication of a trade name?

Yes, after filing. Under Neb. Rev. Stat. 87-219, the applicant must publish the duplicate of the registration once in a newspaper of general circulation where the business is to be located and file proof of publication with the Secretary of State within 45 days of registration. If proof is not filed in time, the Secretary of State cancels the registration.

How long does a Nebraska trade name registration last?

Ten years from the date of registration (Neb. Rev. Stat. 87-211(1)). It may be renewed for successive 10 year periods by filing within six months before expiration with the renewal fee ($110 in writing, $100 electronically) and a statement that the trade name is still in use in Nebraska.

What names cannot be registered as Nebraska trade names?

Neb. Rev. Stat. 87-209 bars registration of names that are immoral, deceptive, or scandalous; that falsely suggest a connection with persons or institutions; that simulate governmental insignia; that use a living person's name without consent; that are merely descriptive or primarily a surname without acquired distinctiveness; or that are confusingly similar to a trade name or business entity name already on file with the Secretary of State. The words incorporated, inc., or corporation may not appear unless the firm is actually incorporated.

Recurring entity-level tax

Corporation Occupation Tax (biennial)

Verified
What it is called
Corporation Occupation Tax (biennial)
Neb. Rev. Stat. 21-301 to 21-306; 21-303 imposes an 'occupation tax' on 'every corporation for profit, registered in the office of the Secretary of State on January 1' in each even-numbered year · source (opens the official source)
Administering agency
Nebraska Secretary of State
Neb. Rev. Stat. 21-301 (biennial report and occupation tax delivered to the Secretary of State); 21-303 (paid 'to the Secretary of State') · source (opens the official source)
Basis of the tax
other - tiered on paid-up capital stock (domestic); foreign corporations pay double the domestic schedule measured by property employed in Nebraska
21-303 (tiers by paid-up capital stock; no-par stock of domesticated foreign corps deemed par = amount paid in as capital); 21-306 ('measured by the property employed by the foreign corporation in the conduct of its business in this state... schedule of payment shall be double the occupation tax set forth in section 21-303') · source (opens the official source)
Minimum
$26
Neb. Rev. Stat. 21-303: 'The minimum occupation tax for filing such report shall be twenty-six dollars' (paid-up capital stock not exceeding $10,000) · source (opens the official source)
Due date
Biennial - even-numbered years: tax due and assessable January 1; report and tax due March 1; delinquent if not paid by April 15 (administrative dissolution/revocation April 16)
Neb. Rev. Stat. 21-301 (report due March 1 of each even-numbered year), 21-303 ('due and assessable' Jan 1, 'delinquent if not paid on or before April 15 of each even-numbered year'), 21-325 (revocation April 16; delinquent tax becomes a lien) · source (opens the official source)
Corporations
True
LLCs
False

The tax does not reach LLCs - a positive finding in the record.

See the national picture and the corporation cost model.

Filing-office closures, 2026

Stored as a delta against the federal baseline: 2 days this state closes that the federal government does not, and 0 federal holidays its filing office works through.

Nebraska 2026 closure delta
DateDayFiling office
2026-04-24Arbor DayFiling office closed
2026-11-27Day after ThanksgivingFiling office closed
Provenance - Nebraska 2026 closuresVerified

Citation withheld: this record did not clear the publication gate.

Source
das.nebraska.gov/personnel/holiday.html (opens the official source)
Retrieved
2026-07-29
Confidence
high
Review
verified

Good-standing status decoder

17 distinct status strings observed for Nebraska: 1 mean in good standing, 10 mean not in good standing, and 6 are deliberately unresolved. How this decoder is derived and why it can never be marked verified.

Nebraska observed status strings and their verdict
Observed status VerdictConfidence
(BLANK)Unresolved - do not automate on thismedium
ACTIVEIn good standinghigh
ADMIN DISSOLVEDNot in good standinghigh
CANCELEDNot in good standinghigh
DEFAULTNot in good standinghigh
DISSOLVEDNot in good standinghigh
FILED IN <YEAR>Unresolved - do not automate on thismedium
INACTIVENot in good standinghigh
INACTIVE, NOT APPLICABLENot in good standinghigh
INACTIVE/ADMINNot in good standinghigh
NON SOS FILINGUnresolved - do not automate on thislow
NOT FILEDUnresolved - do not automate on thismedium
NOT YET FILEDUnresolved - do not automate on thismedium
REVOKEDNot in good standinghigh
SUSPENDEDNot in good standinghigh
UNKNOWNUnresolved - do not automate on thishigh
WITHDRAWNNot in good standinghigh

Restricted entity-name words

8 restricted entity-name word entries are recorded for Nebraska, the rest requiring an agency's consent or licensure before the word may appear in a name.

Governing law: Neb. Rev. Stat. 21-230 (corporations) and 21-108 (LLCs) are generic distinguishability/purpose rules; word restrictions live in industry statutes (Neb. Rev. Stat. 8-113, 8-226, 21-1306) and are administered per the SOS Name Procedures page.

Nebraska restricted entity-name words
TreatmentWord or phrase AuthorityCitationStatus
License requiredbank (or any derivative)Nebraska Department of Banking and Finance (must be organized/authorized as a bank, digital asset depository, or building and loan/savings institution)Neb. Rev. Stat. 8-113 - unauthorized use of the word bank or its derivatives as part of a title or description of business activity is prohibited; exceptions incl. mortgage bankers where 'mortgage' immediately precedes 'bank'Verified
License requiredtrust, trust company, trust association, trust fundNebraska Department of Banking and Finance (charter under the Nebraska Trust Company Act)Neb. Rev. Stat. 8-226 - trust terms; use restricted; penalty (Class V misdemeanor); exceptions include Nebraska Trust Company Act chartered entities and 501(c)(3) organizationsVerified
Restrictedbarber / barber shopNebraska SOS Name Procedures restricted-word listVerified
Restrictedcooperative (or any abbreviation)Neb. Rev. Stat. 21-1306 - 'No corporation, company, firm or association which shall not be incorporated as a cooperative corporation shall adopt or use the words cooperative or any abbreviation thereof as a part of its name'; Class V misdemeanor per dayVerified
Restrictedengineer / architect (or derivatives)Nebraska SOS Name Procedures: 'additional restrictions apply to the use of the following words ... Engineer or Architect or derivatives thereof' (underlying authority: Engineers and Architects Regulation Act licensure; SOS page does not cite it)Verified
RestrictedGeologistNebraska SOS Name Procedures restricted-word listVerified
Restrictedland surveyor / land surveying (or derivatives)Nebraska SOS Name Procedures restricted-word listVerified
RestrictedOlympicNebraska SOS Name Procedures restricted-word list (federal Ted Stevens Olympic and Amateur Sports Act, 36 U.S.C. 220506, underlies Olympic-mark protection)Verified

Filing channels

● accepted · ○ not accepted · ? unknown or conditional (hover for the recorded condition). Channel data covers 54 jurisdictions (2026-08-15 wave). Source links render on verified rows only.

Contact the filing office

Verified against the agency's own contact page 2026-08-13. Source links render on verified rows only.

Reaching the filing office

Verified
Phone
(402) 471-4079
Email
[email protected]
Mailing address
Nebraska Secretary of State, Business Services - Corporate, P.O. Box 94608, Lincoln, NE 68509-4608
Courier / walk-in
1201 N Street, Suite 120, Lincoln, NE 68508

The Corporate section's own line/fax/email/PO box, not the UCC or Notary lines that share the same suite; 1201 N Street Suite 120 is the published street location for hand/courier delivery (not separately labeled overnight - confirm by phone before first use)

Purposed contact channels, Nebraska
KindValueWhat it is forPurposeSource
phone(402) 471-4079CorporateBusiness filingssource (opens the official source)
fax(402) 471-3666CorporateBusiness filingssource (opens the official source)
email[email protected]CorporateBusiness filingssource (opens the official source)
mailing_addressP.O. Box 94608, Lincoln, NE 68509-4608CorporateBusiness filingssource (opens the official source)
physical_address1201 N Street, Suite 120, Lincoln, NE 68508Business Services physical location (Corporate, UCC, Notary)Business filingssource (opens the official source)
phone(402) 471-4080Uniform Commercial CodeUCCsource (opens the official source)
fax(402) 471-4429Uniform Commercial CodeUCCsource (opens the official source)
email[email protected]Uniform Commercial CodeUCCsource (opens the official source)
mailing_addressP.O. Box 95104, Lincoln, NE 68509-5104Uniform Commercial Code / NotaryUCCsource (opens the official source)
phone(402) 471-2558Notary PublicOthersource (opens the official source)
email[email protected]Notary PublicOthersource (opens the official source)
mailing_addressP.O. Box 95104, Lincoln, NE 68509Secretary of State - UCC Contact InformationUCCsource (opens the official source)
phone(402) 471-7810Nebraska.gov Contact Information (technical / network problems)UCCsource (opens the official source)

UCC records

Where to search Nebraska's UCC (Article 9) financing statements, on what terms, and what the office charges to file one. Verified against the filing office's own pages 2026-09-11. UCC division contacts are listed with the other filing-office contacts above.

UCC records - NebraskaVerified
Filing office
Nebraska Secretary of State - Business Services Division, Uniform Commercial Code
Filing-office statute
Neb. U.C.C. 9-501 (Filing office) - 'the office of the Secretary of State' in all cases other than real-property-related filings; read at https://nebraskalegislature.gov/laws/ucc.php?code=9-501
Official search
https://business.nebraska.gov/search/ucc (opens the official source)
Access
free public search
Search fees, as the office states them
Uncertified 'Lien Search' on the portal is free, no login. UCC/EFS Information Request (UCC11): 'UCC Name Search $4.50' / 'EFS Name Search $4.50' online; 'UCC Original Document Number Search $0.00'. Fee schedule (Revised July 15, 2026): 'UCC written inquiry: $5.00 per debtor name'; 'UCC online inquiry: $4.50 per debtor name'; 'Copy request: $.50 per page'; 'Certification: $10.00 plus cost of copie
UCC program page
the office's UCC page (opens the official source)
Online filing
filing portal (opens the official source)
Filing a UCC-1, as the office states the fee
$11 for a UCC financing statement filed electronically; $14 for a paper filing regardless of the number of debtor indexes, addresses or attachments; $100 when the debtor is a transmitting utility
Filing channels
online or paper; Electronic filing through the state portal at business.nebraska.gov (UCC, EFS, XML filings, searches and document images; 'Pay for Service'; Frequent Payor Account available); paper filings priced sep
UCC-3 amendments, as the office states the fees
Paper: assignments, amendments, continuations and information statements $14 each regardless of debtor count or attachments; terminations no fee. Electronic: continuations $11; terminations no fee (electronic amendments and assignments are not separately listed)
Effective for
5 years from filing - Neb. U.C.C. 9-515(a)
Bulk data
no bulk-data product - none published post-migration. Legacy UDO (UCC Data Dump) agreement verified: $800/mo if furnished monthly, $500 per dump twice-monthly, $300 per dump weekly; FTP delivery; 6-month minimum

Source: the office's UCC page (opens the official source)

State business license

Whether Nebraska requires a general state-level business license, and on what terms. A "None" is a verified finding cited to the agency's own pages, not a gap. Which of the state's filings ask for an industry code is in the next section.

State business license - NebraskaVerified
General state license
None - the state issues no general business license; licensing is occupation-specific and local
Where a new business registers
Nebraska Department of Revenue (Nebraska Tax Application, Form 20 / online registration); no general-license issuer exists agency page (opens the official source)
Revenue-department registration
required - Nebraska Department of Revenue register (opens the official source)
Occupational licensing hub
https://www.nebraska.gov/business/business-licensing/ (opens the official source)
Local layer
city licenses - Cities of the second class and villages shall have power to raise revenue by levying and collecting a license tax on any occupation or business within the limits of the city or village and regulate such occupation or business by ordinance.

5 of 5 fields verified against the agency's own pages (2026-09-11). Sources: nebraskalegislature.gov (opens the official source) · revenue.nebraska.gov (opens the official source) · revenue.nebraska.gov (opens the official source) · sos.nebraska.gov (opens the official source) · www.nebraska.gov (opens the official source)

Industry code on filings

Which of Nebraska's business filings ask the filer for an industry classification, and in what form. "No industry information" is a positive finding cited to the form. Where the state uses its own category list and the list was captured, it is expandable below. The NAICS and SIC reference lists are on their own page.

Industry code on Nebraska filings, 9 of 10 rows verified
FilingEntity scopeAsks forRequiredWhere on the formSource
Formationdomestic business corporationno industry informationnot askedFiler-drafted articles (no prescribed form) - optional purpose clause under 21-220(b)(2)(i)source (opens the official source)
Formationdomestic LLCno industry informationnot askedCertificate of Organization form - fields: name, designated office, agent for service of process, effective date, organizer signature; no NAICS/industry/purposesource (opens the official source)
Foreign registrationforeign corporationno industry informationnot askedApplication for Certificate of Authority form - no NAICS/industry or nature-of-business fieldsource (opens the official source)
Foreign registrationforeign LLCno industry informationnot askedForeign LLC Application - free-text 'Nature of the Business' lines; no codesource (opens the official source)
Annual reportdomestic corporation (foreign corporation report per 21-304 carries the same amendment field)no industry informationnot askedDomestic Corporation Occupation Tax Report - '5. Nature of Business:' (free text); '6a. Amount of Paid Up Capital Stock'source (opens the official source)
Annual reportdomestic and foreign LLCno industry informationnot askedLLC biennial report (odd-numbered years, online) - no nature-of-business or code itemsource (opens the official source)
State business licenseallno industry informationnot askedsource (opens the official source)
Tax registrationallNAICS codemandatoryForm 20 box 4 'Business Classification Code' (also collected in the online registration at revenue.nebraska.gov)source (opens the official source)
Entity-tax returndomestic corporation (foreign corporations taxed on Nebraska property value per 21-304 / Amendment form item 9)no industry informationnot askedDomestic Corporation Occupation Tax Report items 6a-6bsource (opens the official source)
Other filingC corporation (corporate income tax return Form 1120N; Nebraska has no franchise tax)NAICS codemandatoryForm 1120N page 1 header - 'Business Classification Code' (six-digit, from the DOR Business Classification Codes list) and 'Principal Business Acpending review
Tax registration - Business Classification Codes (Nebraska Department of Revenue, 7-109-1976 Rev. 3-2023) - the six-digit code entered in Form 20 Nebraska Tax Application box 4 &#, 454 options
  1. 111100 Oilseed and grain farming
  2. 111150 Corn farming
  3. 111199 Other crop farming
  4. 111200 Vegetable and melon farming
  5. 111420 Nursery and floriculture production
  6. 112111 Beef cattle ranching and farming
  7. 112112 Cattle feedlots
  8. 112120 Dairy cattle and milk production
  9. 112130 Dual-purpose cattle ranching and farming
  10. 112210 Hog and pig farming
  11. 112300 Poultry and egg production
  12. 112400 Sheep and goat farming
  13. 112500 Aquaculture
  14. 112900 Other animal production
  15. 113000 Forestry and logging
  16. 114000 Fishing, hunting, and trapping
  17. 115000 Support activities for fishing and hunting
  18. 115110 Support activities for crop production
  19. 115113 Crop harvesting, primarily by machine
  20. 115115 Farm labor contractors and crew leaders
  21. 115116 Farm management services
  22. 115210 Support activities for animal production (including breeding services, herd improvement, and livestock spraying; excluding veterinary services)
  23. 115310 Support activities for forestry
  24. 211110 Oil and gas extraction
  25. 212000 Other metallic and nonmetallic mining and quarrying
  26. 212310 Stone mining and quarrying
  27. 212320 Sand, gravel, clay, and ceramic and refractory minerals mining and quarrying
  28. 212390 Other nonmetallic mineral mining and quarrying
  29. 213110 Support activities for metal and nonmetal mining (except fuels)
  30. 213111 Drilling oil and gas wells
  31. 213112 Support activities for oil and gas operations
  32. 213113 Support activities for coal mining
  33. 221110 Electric power generation
  34. 221120 Electric power transmission, control, and distribution
  35. 221210 Natural gas distribution
  36. 221310 Water supply and irrigation systems
  37. 221320 Sewage treatment facilities
  38. 221330 Steam and air-conditioning supply
  39. 236115 New single-family housing construction (except for-sale builders)
  40. 236116 New multifamily housing construction (except for-sale builders)
  41. 236117 New housing for-sale builders
  42. 236118 Residential remodelers
  43. 236210 Industrial building construction
  44. 236220 Commercial and institutional building construction
  45. 237100 Utility system construction (including water, sewer, oil, gas, power and communication line, and related structures construction)
  46. 237210 Land subdivision
  47. 237310 Highway, street, and bridge construction
  48. 237990 Other heavy and civil engineering construction
  49. 238110 Poured concrete foundation and structure contractors
  50. 238120 Structural steel and precast concrete contractors
  51. 238130 Framing contractors
  52. 238140 Masonry contractors
  53. 238150 Glass and glazing contractors
  54. 238160 Roofing contractors
  55. 238170 Siding contractors
  56. 238190 Other foundation, structure, and building exterior contractors
  57. 238210 Electrical contractors
  58. 238220 Plumbing, heating, and air-conditioning contractors
  59. 238290 Other building equipment contractors
  60. 238310 Drywall and insulation contractors
  61. 238320 Painting and wall covering contractors
  62. 238330 Flooring contractors
  63. 238340 Tile and terrazzo contractors
  64. 238350 Finish carpentry contractors
  65. 238390 Other building finishing contractors
  66. 238910 Site preparation contractors
  67. 238990 All other specialty trade contractors
  68. 311110 Animal food manufacturing
  69. 311200 Grain and oilseed milling
  70. 311300 Sugar and confectionery product manufacturing
  71. 311410 Frozen food manufacturing
  72. 311420 Fruit and vegetable canning, pickling, and drying
  73. 311510 Dairy product (except frozen) manufacturing
  74. 311520 Ice cream and frozen dessert manufacturing
  75. 311611 Animal (except poultry) slaughtering
  76. 311612 Meat processed from carcasses
  77. 311613 Rendering and meat by-product processing
  78. 311615 Poultry processing
  79. 311800 Bakeries and tortilla manufacturing
  80. 311900 Other food manufacturing
  81. 312110 Soft drink and ice manufacturing
  82. 312120 Breweries
  83. 312130 Wineries
  84. 312140 Distilleries
  85. 312200 Tobacco manufacturing
  86. 313000 Textile mills
  87. 314000 Textile product mills
  88. 315000 Apparel manufacturing
  89. 316000 Leather and allied product manufacturing
  90. 321100 Sawmills and wood preservation
  91. 321200 Veneer, plywood, and engineered wood product manufacturing
  92. 321900 Other wood product manufacturing
  93. 321910 Millwork
  94. 321920 Wood container and pallet manufacturing
  95. 321991 Manufactured/mobile home manufacturing
  96. 321992 Prefabricated wood building manufacturing
  97. 322000 Paper manufacturing
  98. 323100 Printing and related support activities (excluding publishing or photocopying)
  99. 324100 Petroleum and coal products manufacturing (including refining and manufacturing of asphalt paving, and roofing materials)
  100. 325110 Petrochemical manufacturing
  101. 325120 Industrial gas manufacturing
  102. 325130 Synthetic dye and pigment manufacturing
  103. 325180 Other basic inorganic chemical manufacturing
  104. 325193 Ethyl alcohol manufacturing (nonpotable ethyl alcohol)
  105. 325199 Other basic organic chemical manufacturing
  106. 325200 Resin and synthetic rubber, and artificial synthetic fibers and filaments manufacturing
  107. 325310 Fertilizer manufacturing
  108. 325320 Pesticide and other agricultural chemical manufacturing
  109. 325410 Pharmaceutical and medicine manufacturing
  110. 325510 Paint, coating, and adhesive manufacturing
  111. 325900 Other chemical product and preparation manufacturing
  112. 326100 Plastics product manufacturing
  113. 326210 Tire manufacturing
  114. 326220 Rubber and plastic hoses and belting manufacturing
  115. 326290 Other rubber product manufacturing
  116. 327110 Pottery, ceramics, and plumbing fixture manufacturing
  117. 327120 Clay building material and refractories manufacturing
  118. 327210 Glass and glass product manufacturing
  119. 327310 Cement manufacturing
  120. 327320 Ready-mix concrete manufacturing
  121. 327330 Concrete pipe, brick, and block manufacturing
  122. 327390 Other concrete product manufacturing
  123. 327400 Lime and gypsum product manufacturing
  124. 327900 Other nonmetallic mineral product manufacturing
  125. 331110 Iron and steel mills and ferroalloy manufacturing
  126. 331210 Iron and steel pipe and tube manufacturing from purchased steel
  127. 331220 Rolling and drawing of purchased steel
  128. 331310 Alumina and aluminum production and processing
  129. 331400 Nonferrous metal (except aluminum) smelting and refining
  130. 331490 Other nonferrous metal (except copper and aluminum) rolling, drawing, extruding, and alloying
  131. 331500 Foundries
  132. 332100 Forging and stamping
  133. 332210 Cutlery and handtool manufacturing
  134. 332310 Plate work and fabricated structural product manufacturing
  135. 332320 Ornamental and architectural metal products manufacturing
  136. 332410 Power boiler and heat exchanger manufacturing
  137. 332420 Metal tank (heavy gauge) manufacturing
  138. 332430 Metal can, box, and other metal container (light gauge) manufacturing
  139. 332500 Hardware manufacturing
  140. 332610 Spring and wire product manufacturing
  141. 332710 Machine shops
  142. 332720 Turned product and screw, nut, and bolt manufacturing
  143. 332810 Coating, engraving, heat treating, and allied activities
  144. 332910 Metal valve manufacturing
  145. 332990 All other fabricated metal product manufacturing
  146. 333100 Agricultural, construction, and mining machinery manufacturing
  147. 333240 Plastics and rubber industry machinery manufacturing
  148. 333243 Sawmill and woodworking machinery manufacturing
  149. 333248 All other industrial machinery manufacturing
  150. 333310 Commercial and service industry machinery manufacturing
  151. 333400 Ventilation, heating, air-conditioning, and commercial refrigeration equipment manufacturing
  152. 333500 Metalworking machinery manufacturing
  153. 333600 Engine, turbine, and power transmission equipment manufacturing
  154. 333998 Other general purpose machinery manufacturing
  155. 334000 Computer and electronic product manufacturing
  156. 335000 Electrical equipment, appliance, and component manufacturing
  157. 336210 Motor vehicle body and trailer manufacturing
  158. 336300 Motor vehicle parts manufacturing
  159. 336510 Railroad rolling stock manufacturing
  160. 336000 Other transportation equipment manufacturing
  161. 337000 Furniture and related product manufacturing
  162. 339000 Other miscellaneous manufacturing
  163. 423100 Motor vehicle and motor vehicle parts and supplies merchant wholesalers
  164. 423200 Furniture and home furnishing merchant wholesalers
  165. 423300 Lumber and other construction materials merchant wholesalers
  166. 423400 Professional and commercial equipment and supplies (including photographic equipment and supplies, office, computer and computer peripheral equipment; and medical, dental, hospital, ophthalmic, and other commercial and professional equipment and supplies)
  167. 423500 Metal and mineral (except petroleum) merchant wholesalers
  168. 423600 Household appliances and electrical and electronic goods merchant wholesalers
  169. 423700 Hardware, and plumbing and heating equipment and supplies merchant wholesalers
  170. 423800 Machinery, equipment, and supplies merchant wholesalers
  171. 423900 Miscellaneous durable goods merchant wholesalers
  172. 424100 Paper and paper product merchant wholesalers
  173. 424200 Drugs and druggists’ sundries merchant wholesalers
  174. 424300 Apparel, piece goods, and notions merchant wholesalers
  175. 424400 Grocery and related product merchant wholesalers
  176. 424500 Farm product raw material merchant wholesalers
  177. 424600 Chemical and allied products merchant wholesalers
  178. 424700 Petroleum and petroleum products merchant wholesalers
  179. 424800 Beer, wine, and distilled alcoholic beverage merchant wholesalers
  180. 424900 Other miscellaneous nondurable goods merchant wholesalers (including farm supplies merchant wholesalers)
  181. 425000 Wholesale electronic markets, agents, and brokers
  182. 441100 Automobile dealers
  183. 441200 Other motor vehicle dealers
  184. 441300 Automotive parts, accessories and tire stores
  185. 444110 Home centers
  186. 444120 Paint and wallpaper retailers
  187. 444140 Hardware retailers
  188. 444180 Other building material dealers
  189. 444230 Outdoor power equipment retailers
  190. 444240 Nursery, garden center, and farm supply retailers
  191. 445110 Supermarkets and other grocery (except convenience) stores
  192. 445131 Convenience retailers
  193. 445132 Vending machine operators
  194. 445230 Fruit and vegetable retailers
  195. 445240 Meat retailers
  196. 445250 Fish and seafood retailers
  197. 445291 Baked goods retailers
  198. 445292 Confectionery and nut retailers
  199. 445298 All other specialty food retailers
  200. 445320 Beer, wine, and liquor retailers
  201. 449110 Furniture retailers
  202. 449121 Floor covering retailers
  203. 449122 Window treatment retailers
  204. 449129 All other home furnishings retailers
  205. 449210 Electronics and appliance retailers
  206. 455110 Department stores
  207. 455211 Warehouse clubs and supercenters
  208. 455219 All other general merchandise retailers
  209. 456110 Pharmacies and drug retailers
  210. 456120 Cosmetics, beauty supplies, and perfume retailers
  211. 456130 Optical goods retailers
  212. 456191 Food/health supplement retailers
  213. 456199 All other health and personal care retailers
  214. 457110 Gasoline stations with convenience stores
  215. 457120 Other gasoline stations
  216. 457210 Fuel dealers
  217. 458110 Clothing and clothing accessories retailers
  218. 458210 Shoe retailers
  219. 458310 Jewelry retailers
  220. 458320 Luggage and leather goods retailers
  221. 459110 Sporting goods retailers
  222. 459120 Hobby, toy and game retailers
  223. 459130 Sewing, needlework, and piece goods retailers
  224. 459140 Musical instrument and supply retailers
  225. 459210 Book retailers and news dealers
  226. 459310 Florists
  227. 459410 Office supplies and stationery retailers
  228. 459420 Gift, novelty, crafts, and souvenir retailers
  229. 459510 Used merchandise retailers
  230. 459910 Pet and pet supply retailers
  231. 459920 Art dealers
  232. 459930 Manufactured/mobile home dealers
  233. 459991 Tobacco, electronic cigarette, and other smoking supplies retailers
  234. 459999 All other miscellaneous store retailers
  235. 481000 Air transportation
  236. 482000 Rail transportation
  237. 483000 Water transportation
  238. 484100 General freight trucking
  239. 484200 Specialized freight trucking (including used furniture and equipment, hauling of agricultural products and livestock, and refrigerated product trucking)
  240. 485000 Transit and ground passenger transportation
  241. 486000 Pipeline transportation
  242. 487000 Scenic and sightseeing transportation
  243. 488100 Support activities for air transportation
  244. 488200 Support activities for rail transportation
  245. 488300 Support activities for water transportation
  246. 488410 Motor vehicle towing
  247. 488490 Other support activities for road transportation
  248. 488510 Freight transportation arrangement
  249. 488991 Packing and crating
  250. 488999 All other support activities for transportation
  251. 491000 Postal service (including bulk transportation of mail on contract to U.S. Postal Service; excluding private mail services)
  252. 492000 Couriers and messengers
  253. 493000 Warehousing and storage (including grain elevators, bulk petroleum storage; excluding leasing of self-storage and mini-warehouses)
  254. 512100 Motion picture and video production and distribution
  255. 512130 Motion picture theaters (including drive-ins)
  256. 512200 Sound recording industries
  257. 513110 Newspaper publishers
  258. 513120 Periodical publishers
  259. 513130 Book publishers
  260. 513140 Directory and mailing list publishers
  261. 513191 Greeting card publishers
  262. 513199 All other publishers
  263. 513210 Software publishers
  264. 516110 Radio stations and networks
  265. 516120 Television broadcasting
  266. 516210 Media streaming distribution services, social networks, and other media networks and content providers
  267. 517111 Wired telecommunications carriers
  268. 517112 Wireless communications (except Satellite)
  269. 517121 Telecommunications resellers
  270. 517410 Satellite telecommunications
  271. 517810 Other telecommunications
  272. 518210 Computing infrastructure providers, data processing, hosting, and related services
  273. 519210 Libraries and archives
  274. 519290 Web search portals and all other information services
  275. 521000 Monetary authorities-central bank
  276. 522110 Commercial banking
  277. 522130 Credit unions
  278. 522180 Savings institutions and other depository credit intermediation
  279. 522200 Nondepository credit intermediation (including credit card issuing, sales financing consumer lending, real estate credit, and other nondepository credit intermediation)
  280. 522300 Activities related to credit intermediation (including mortgage and nonmortgage loan brokers; financial transactions processing, reserve, and clearinghouse activities; and other activities related to credit intermediation)
  281. 523000 Securities, commodity contracts, and other financial investments and related activities
  282. 524110 Direct life, health, and medical insurance carriers
  283. 524120 Direct insurance (except life, health, and medical) carriers
  284. 524130 Reinsurance carriers
  285. 524210 Insurance agencies and brokerages
  286. 524290 Other insurance-related activities
  287. 525100 Insurance and employee benefit funds
  288. 525900 Other investment pools and funds
  289. 531110 Lessors of residential buildings and dwellings
  290. 531120 Lessors of nonresidential buildings (except mini-warehouses)
  291. 531130 Lessors of mini-warehouses and self-storage units
  292. 531190 Lessors of other real estate property
  293. 531210 Offices of real estate agents and brokers (including residential and nonresidential property managers)
  294. 531320 Offices of real estate appraisers
  295. 531390 Other activities related to real estate
  296. 532100 Automotive equipment rental and leasing
  297. 532210 Consumer electronics and appliances rental
  298. 532281 Formal wear and costume rental
  299. 532282 Video tape and disc rental
  300. 532289 Other consumer goods rental (including home health equipment; recreational goods; and other consumer goods rental)
  301. 532310 General rental centers
  302. 532410 Construction, transportation, mining, and forestry machinery and equipment rental and leasing
  303. 532420 Office machinery and equipment rental and leasing
  304. 532490 Other commercial and industrial machinery and equipment rental and leasing
  305. 533110 Lessors of nonfinancial intangible assets (except copyrighted works)
  306. 541100 Legal services (including offices of lawyers, notaries, title abstract, and other legal services offices)
  307. 541200 Accounting, tax preparation, bookkeeping, and payroll services
  308. 541300 Architectural, engineering, and related services (including landscape architecture; drafting; building inspection; surveying and mapping; and testing laboratory services)
  309. 541400 Specialized design services (including interior; industrial; graphic; and other design services)
  310. 541511 Custom computer programming services
  311. 541512 Computer systems design services
  312. 541513 Computer facilities management services
  313. 541519 Other computer-related services
  314. 541600 Management, scientific, and technical consulting services (including human resources and executive search; marketing; process, physical distribution, and logistic; environmental; and other scientific and technical consulting services)
  315. 541700 Scientific research and development services (including research and development in physical, engineering, life sciences, social sciences, and humanities)
  316. 541800 Advertising and related services (including public relations and media buying agencies; media representatives; display; and direct mail advertising; advertising distribution; outdoor advertising; and other services related to advertising)
  317. 541910 Marketing research and public opinion polling
  318. 541921 Photography/portrait studios
  319. 541922 Commercial photography
  320. 541930 Translation and interpretation services
  321. 541940 Veterinary services
  322. 541990 All other professional, scientific, and technical services
  323. 551000 Management of companies and enterprises (including offices of bank and other holding companies; corporate subsidiary, and regional managing offices)
  324. 561110 Office administrative services
  325. 561210 Facilities support services
  326. 561310 Employment placement agencies
  327. 561320 Temporary help services
  328. 561330 Professional employer organizations
  329. 561410 Document preparation services
  330. 561421 Telephone answering services
  331. 561422 Telemarketing bureaus
  332. 561431 Private mail centers
  333. 561439 Other business service centers (including copy shops)
  334. 561440 Collection agencies
  335. 561450 Credit bureaus
  336. 561491 Repossession services
  337. 561492 Court reporting and stenotype services
  338. 561499 All other business support services
  339. 561510 Travel agencies
  340. 561520 Tour operators
  341. 561591 Convention and visitors’ bureaus
  342. 561599 All other travel arrangement and reservation services
  343. 561611 Investigation and personal background checks services
  344. 561612 Security guards and patrol services
  345. 561613 Armored car services
  346. 561621 Security systems services (except locksmiths)
  347. 561622 Locksmiths
  348. 561710 Exterminating and pest control services
  349. 561720 Janitorial services
  350. 561730 Landscaping services
  351. 561740 Carpet and upholstery cleaning services
  352. 561790 Other services to buildings and dwellings
  353. 561910 Packaging and labeling services
  354. 561920 Convention and trade show organizers
  355. 561990 All other support services
  356. 562000 Waste management and remediation services
  357. 611110 Elementary and secondary schools
  358. 611210 Junior colleges
  359. 611310 Colleges, universities, and professional schools
  360. 611400 Business schools and computer and management training
  361. 611500 Technical and trade schools
  362. 611600 Other schools and instruction (including fine arts; language; exam prep and tutoring; and driving schools)
  363. 611700 Educational support services
  364. 621100 Offices of physicians (including mental health specialists)
  365. 621200 Offices of dentists
  366. 621300 Offices of other health practitioners
  367. 621400 Outpatient care centers (including family planning; outpatient mental health and substance abuse; HMO medical; kidney dialysis; and freestanding ambulatory surgical and emergency centers)
  368. 621500 Medical and diagnostic laboratories
  369. 621600 Home health care services
  370. 621900 Other ambulatory health care services (including ambulance services; hearing testing services; blood or body organ banks; and smoking cessation programs)
  371. 622110 General medical and surgical hospitals
  372. 622210 Psychiatric and substance abuse hospitals
  373. 622310 Specialty hospitals (except psychiatric and substance abuse hospitals)
  374. 623110 Nursing care facilities (skilled nursing facilities)
  375. 623210 Residential intellectual and developmental disability facilities
  376. 623220 Residential mental health and substance abuse facilities
  377. 623311 Continuing care retirement communities
  378. 623312 Assisted living facilities for the elderly
  379. 623990 Other residential care facilities
  380. 624100 Social assistance (including individual and family services; adoption agencies; child and youth services; and services for elderly and persons with disabilities)
  381. 624200 Community food and housing, and emergency and other relief services
  382. 624300 Vocational rehabilitation services
  383. 624400 Child care services
  384. 711100 Performing arts companies (including dinner theatres; dance companies; and live musical groups and artists)
  385. 711200 Spectator sports (including racetracks and other spectator sports)
  386. 711300 Promoters of performing arts, sports, and similar events with or without facilities
  387. 711400 Agents and managers for artists, athletes, entertainers, and other public figures
  388. 711500 Independent artists, writers, and performers
  389. 712000 Museums, historical sites, and similar institutions
  390. 713100 Amusement parks and arcades
  391. 713200 Gambling industries
  392. 713910 Golf courses and country clubs
  393. 713920 Skiing facilities
  394. 713930 Marinas
  395. 713940 Fitness and recreational sports centers
  396. 713950 Bowling centers
  397. 713990 All other amusement and recreation industries
  398. 721110 Hotels (except casino hotels) and motels
  399. 721120 Casino hotels
  400. 721191 Bed-and-breakfast inns
  401. 721199 All other traveler accommodation
  402. 721211 RV (recreational vehicle) parks and campgrounds
  403. 721214 Recreational and vacation camps (except campgrounds)
  404. 721310 Rooming and boarding houses, dormitories, and workers’ camps
  405. 722320 Caterers
  406. 722330 Mobile food services
  407. 722400 Drinking (alcoholic beverage) places
  408. 722511 Full-service restaurants
  409. 722513 Limited-service restaurants
  410. 722514 Cafeterias, grill buffets, and buffets
  411. 722515 Snack and nonalcoholic beverage bars
  412. 811111 General automotive repair
  413. 811114 Specialized automotive repair
  414. 811121 Automotive body, paint, and interior repair and maintenance
  415. 811122 Automotive glass replacement shops
  416. 811191 Automotive oil change and lubrication shops
  417. 811192 Car washes
  418. 811198 All other automotive repair and maintenance
  419. 811210 Electronic and precision equipment repair and maintenance (including consumer electronic; computer and office equipment; and communications equipment repair and maintenance)
  420. 811300 Commercial and industrial machinery and equipment (except automotive and electronic) repair and maintenance
  421. 811411 Home and garden equipment repair and maintenance
  422. 811412 Appliance repair and maintenance
  423. 811420 Reupholstery and furniture repair
  424. 811430 Footwear and leather goods repair
  425. 811490 Other personal and household goods repair and maintenance
  426. 812111 Barber shops
  427. 812112 Beauty salons
  428. 812113 Nail salons
  429. 812191 Diet and weight-reducing centers
  430. 812199 Other personal care services
  431. 812200 Death care services
  432. 812310 Coin-operated laundries and drycleaners
  433. 812320 Drycleaning and laundry services (except coin-operated)
  434. 812331 Linen supply
  435. 812332 Industrial launderers
  436. 812910 Pet care (except veterinary) services
  437. 812920 Photofinishing
  438. 812930 Parking lots and garages
  439. 812990 All other personal services
  440. 813100 Religious organizations
  441. 813200 Grantmaking and giving services
  442. 813300 Social advocacy organizations (including human rights; environmental, conservation and wildlife; and other advocacy organizations)
  443. 813400 Civic and social organizations (including alumni associations, booster clubs, fraternal lodges, veteran’s, parent-teacher, and scouting organizations)
  444. 813900 Business, professional, labor, political, and similar organizations
  445. 814100 Private households
  446. 921100 Federal government
  447. 921150 American Indian tribes
  448. 921200 State government
  449. 922100 Fire departments and fire protection districts
  450. 923000 County and county subdivision
  451. 924000 Cities and villages
  452. 924100 Conservation programs (including NRD’s)
  453. 925000 Other government subdivisions
  454. 999999 Nonclassifiable establishments

Source: Nebraska Department of Revenue, 'Business Classification Codes' (7-109-1976 Rev. 3-2023, supersedes Rev. 2-2018), 11 pp., closing paragraph; Form 20 Nebraska Tax Application (7-100-1975 Rev. 6-2026) box 4 'Business Classification Code', whose box label is hyperlinked to buscodes.pdf (opens the official source)

Counties

Nebraska has 93 county-equivalents: 93 countyies. Names and codes are the U.S. Census Bureau's (2020 national county codes); county seats and official sites are not yet published here.

All 93 county-equivalents
Nebraska county-equivalents
NameTypeFIPSNote
Adams Countycounty31001
Antelope Countycounty31003
Arthur Countycounty31005
Banner Countycounty31007
Blaine Countycounty31009
Boone Countycounty31011
Box Butte Countycounty31013
Boyd Countycounty31015
Brown Countycounty31017
Buffalo Countycounty31019
Burt Countycounty31021
Butler Countycounty31023
Cass Countycounty31025
Cedar Countycounty31027
Chase Countycounty31029
Cherry Countycounty31031
Cheyenne Countycounty31033
Clay Countycounty31035
Colfax Countycounty31037
Cuming Countycounty31039
Custer Countycounty31041
Dakota Countycounty31043
Dawes Countycounty31045
Dawson Countycounty31047
Deuel Countycounty31049
Dixon Countycounty31051
Dodge Countycounty31053
Douglas Countycounty31055
Dundy Countycounty31057
Fillmore Countycounty31059
Franklin Countycounty31061
Frontier Countycounty31063
Furnas Countycounty31065
Gage Countycounty31067
Garden Countycounty31069
Garfield Countycounty31071
Gosper Countycounty31073
Grant Countycounty31075
Greeley Countycounty31077
Hall Countycounty31079
Hamilton Countycounty31081
Harlan Countycounty31083
Hayes Countycounty31085
Hitchcock Countycounty31087
Holt Countycounty31089
Hooker Countycounty31091
Howard Countycounty31093
Jefferson Countycounty31095
Johnson Countycounty31097
Kearney Countycounty31099
Keith Countycounty31101
Keya Paha Countycounty31103
Kimball Countycounty31105
Knox Countycounty31107
Lancaster Countycounty31109
Lincoln Countycounty31111
Logan Countycounty31113
Loup Countycounty31115
McPherson Countycounty31117
Madison Countycounty31119
Merrick Countycounty31121
Morrill Countycounty31123
Nance Countycounty31125
Nemaha Countycounty31127
Nuckolls Countycounty31129
Otoe Countycounty31131
Pawnee Countycounty31133
Perkins Countycounty31135
Phelps Countycounty31137
Pierce Countycounty31139
Platte Countycounty31141
Polk Countycounty31143
Red Willow Countycounty31145
Richardson Countycounty31147
Rock Countycounty31149
Saline Countycounty31151
Sarpy Countycounty31153
Saunders Countycounty31155
Scotts Bluff Countycounty31157
Seward Countycounty31159
Sheridan Countycounty31161
Sherman Countycounty31163
Sioux Countycounty31165
Stanton Countycounty31167
Thayer Countycounty31169
Thomas Countycounty31171
Thurston Countycounty31173
Valley Countycounty31175
Washington Countycounty31177
Wayne Countycounty31179
Webster Countycounty31181
Wheeler Countycounty31183
York Countycounty31185

Other records held

Other records held for Nebraska
RecordValueStatus
State trademark registration$100 per class, 10 year term, $100 renewalPending review
Change of registered agent$30Pending review
Who must be named in public filingsLLC: strong privacy - certificate of organization (21-117) requires only company name, designated-office addresses, and agent for service of process; the biennial report (21-125(a), verified verbatim in corpus) requires only name, designated office + agent, principal office, and (foreign) home jurisdiction - NO member Pending review
Formation publication requiredYES for DOMESTIC formation of LLCs, corporations, and nonprofits (one of the few publication states): notice published THREE SUCCESSIVE WEEKS in a legal newspaper of general circulation near the designated office (LLC, 21-193) / in the principal-office county (corp 21-2,229; nonprofit 21-19,173), with proof of publicatPending review

These come from a research pass its own author graded CANDIDATES. They are shown because they are useful and withheld from every ranking on this site because they are not ratified.

The record itself

What backs this page
ArtefactHeld
Official statute files in the verification corpus 12 files, retrieved 2026-07-07
Monitored sources 8 sources under scheduled recheck
Official URLs on file 9 agency URL slots populated of 20 possible
Datasets held see the coverage matrix

Cite this page

Cite the page for the compilation and its verification record; for the underlying fact, cite the official source shown on its row. Formats:

incFACTS, "Nebraska business-filing facts - fees, statutes, DBA, closures, status," FACTS repository v0.10.08 (data as of 2026-09-21), https://www.incfacts.com/nebraska/ (accessed 2026-09-21).
incFACTS, Nebraska business-filing facts - fees, statutes, DBA, closures, status, https://www.incfacts.com/nebraska/ (last visited 2026-09-21).
@misc{incfacts_nebraska_2026,
  author = {incFACTS (FACTS repository)},
  title = {Nebraska business-filing facts - fees, statutes, DBA, closures, status},
  year = {2026},
  url = {https://www.incfacts.com/nebraska/},
  note = {v0.10.08, data as of 2026-09-21, accessed 2026-09-21}
}

How to cite incFACTS · The accessed date is today's; the version and data-as-of date identify what you relied on.