Starting a Business in Nebraska | Nebraska Cooperative Development Center

Thinking about starting a business in Nebraska?

You will need to pick a legal structure, register your entity and appoint a registered agent with the Nebraska Secretary of State, complete the unique local newspaper publication requirement, get a federal EIN, register for state taxes with the Nebraska Department of Revenue, and acquire financing. The following links are local, state, and federal resources to assist in making your business ownership dream a reality.

* The information below is for information only. You are responsible for reviewing and using this information appropriately. This content does not contain and is not meant to provide legal, tax, or business advice. Requirements are updated frequently, and you should make sure to do your own research and reach out to professional legal, tax, and business advisors, as needed.

Businesses incorporated outside of Nebraska may have different steps and requirements.

Tax Registration and Licensing

Apply for Federal Employer Identification Number (EIN)

An Employer Identification Number (EIN) or a Federal Tax Identification Number. It is a unique nine-digit number assigned by the Internal Revenue Service (IRS) to identify business entities for tax administration, functioning much like a Social Security number for a company.
More information and the online application are available at https://www.irs.gov/businesses/employer-identification-number.

Once you have created your EIN, you will need to create your Nebraska Tax ID Number. A Nebraska Identification Number is a unique 9-digit state tax ID issued when you register your business for Nebraska tax programs. It is distinct from a federal EIN and a Secretary of State SOS account number.

Tax programs include:

Sales and Use Tax
Income Tax Withholding
Business Income Tax (corporation, partnership, fiduciary, or financial institution)
Miscellaneous Taxes, including —
- Litter Fee
- Lodging Tax
- Prepaid Wireless Surcharge
- Severance and Conservation Tax; and Tire Fee

https://revenue.nebraska.gov/businesses/register-your-new-business-online

Business Licenses and Permits

Purchasing an Existing Business

Be aware - you could be buying a debt to the Department of Revenue (DOR)!

When purchasing an existing business, or assets of an existing business, you may be held liable for unpaid taxes owed by the business to DOR at the time of sale.

Even if the purchase contract includes a statement that the seller’s business is free and clear of all encumbrances, the buyer must verify that there is no tax due with DOR. A certificate of clearance can be obtained by filing a Tax Clearance Application, Form 36, with DOR.

Send Form 36 to:
State of Nebraska
Department of Revenue
Compliance Division
PO Box 94609
Lincoln NE 68509-4609

If tax is owed, you must withhold and remit to DOR enough money from the purchase price to ensure that taxes, penalties, and any accrued interest owed to DOR by the previous business have been paid. Failure to withhold these taxes, penalties, and any accrued interest from the purchase price means the purchaser is personally liable as the successor for any sales or use taxes due, or as the transferee for any income taxes due (including employee income tax withholding). See Neb. Rev. Stat. §§ 77-2707 and 77-27,110.

If your business has an existing Nebraska ID number for any current tax program, you will not be able to use the online business registration system but will have to use the Nebraska Tax Application, Form 20, to register for any additional tax programs. If you do not wish to register your new business online, you will need to complete the Form 20, and mail or fax it to DOR:

Nebraska Department of Revenue
PO Box 98903
Lincoln, NE 68509‑8903
FAX: 402‑471‑5927

When registering your business online you will either be assigned a Nebraska ID number at the time of registration; or, if a Nebraska ID number is not assigned, DOR will contact you within five business days for additional information.

When filing a paper Nebraska Tax Application, Form 20, please allow two weeks for processing. To avoid delays in processing time, make sure all information is accurate and complete, and that the form is signed by the owner, partner, or corporate officer.

Statewide Resources

Nebraska Business Development Center (NBDC)

NBDC helps strengthen Nebraska businesses for a healthy economy and prosperous communities. NBDC is a statewide program, with 8 office locations across Nebraska. NBDC’s credentialed consultants provide confidential, one-on-one business services to entrepreneurs, established business owners, innovators, and economic and community development professionals. The services of NBDC are provided mostly at no charge to the client.

Programs Include:

The Small Business Development Center (SBDC) of the U.S. Small Business Administration
The APEX Accelerator Program of the Department of Defense Office of Small Business Programs (DoD OSBP)
The Innovation & Technology program sponsored by FAST of the U.S. Small Business Administration
SourceLink® Nebraska, a statewide SourceLink® Network

https://www.unomaha.edu/nebraska-business-development-center/about/consultant-directory/index.php

Nebraska Department of Economic Development

Opportunity Nebraska is a statewide network of business-building resources that helps entrepreneurs and small business owners start up and grow successful businesses.
https://opportunity.nebraska.gov/

Center for Rural Affairs

Provides Small Business Loans, one-on-one business counseling, and small business training for rural farmers, ranchers, businesses, and communities.
https://www.cfra.org/

Nebraska Enterprise Fund (NEF)

NEF is a statewide microenterprise intermediary and Certified Community Development Financial Institution (CDFI) providing business development services and financing to micro and small businesses across Nebraska.
https://nebbiz.org/our-approach

SourceLink Nebraska

SourceLink Nebraska is a searchable database of business development resources to help you start and grow your business in Nebraska.
https://sourcelinknebraska.com/

NEDCO

NEDCO works in conjunction with lenders to provide up to 90% financing for commercial property purchases and construction. The SBA 504 Loan Program assists small business owners looking to expand their businesses through the purchase of commercial real estate or capital equipment.
https://nedcoloans.org/

Local Resources

Nebraska cities and villages

Nebraska cities and villages have various tools at their disposal to support economic development projects, including redirecting future tax revenues, increasing taxes, abating taxes, or using state/federal tax incentives and credits. Common types of funding available in Nebraska include:

Visit with your local government to determine what type(s) of assistance may be available for your project.

Local Bank

Local Bank

Local Banks are an essential partner for any rural business.

Common Funding Options include:

Lines of Credit: Flexible, short-term access to cash for inventory, seasonal payroll, or daily working capital.
Term & Equipment Loans: Fixed payments spread over years to purchase machinery, vehicles, or physical property.
SBA-Backed Loans: Government-guaranteed programs (like 7(a) or 504 loans) providing lower down payments and extended terms for qualifying small businesses.
State & Rural Programs: Partnerships through the Nebraska Department of Economic Development or local microloan networks for startups and expanding regional enterprises.

Federal Resources

Small Business Administration

The Small Business Administration (SBA) is an independent federal agency that provides support to small businesses. Type of funding: The SBA guarantees loans through a participating funder through several financing programs with varying terms and eligibility requirements.
https://legacy.sba.gov/district/nebraska

Community Development Block Grant Program

The Small Cities Community Development Block Grant (CDBG) is a federal program that funds community improvement projects. Funds are distributed to cities and counties by the Nebraska Department of Economic Development. Healthy food retail projects may qualify for funding if they meet the requirements of the CDBG program.
https://opportunity.nebraska.gov/programs/community/cdbg/

USDA Programs

Rural Energy for America Program

The Rural Energy for America Program (REAP) Guaranteed Loans provide guaranteed loan financing through commercial lenders to agricultural producers and rural small businesses for energy systems or to make energy efficiency improvements. These loan guarantees are available independent of grant funding.
https://www.rd.usda.gov/programs-services/energy-programs

Business & Industry Loan Guarantees

This program offers loan guarantees to lenders for their loans to rural businesses. Purposes can include business conversion, building rehabilitation, purchase and development of land and buildings.
https://www.rd.usda.gov/programs-services/business-programs/business-industry-loan-guarantees

Rural Business Development Grant

The Rural Business Development Grant (RBDG) program provides affordable funding to develop essential community facilities in rural areas. An essential community facility is defined as a facility that provides an essential service to the local community for the orderly development of the community in a primarily rural area, and does not include private, commercial, or business undertakings.
https://www.rd.usda.gov/programs-services/business-programs/rural-business-development-grants

Community Facilities Direct Loan & Grant Program

This program provides affordable funding to develop essential community facilities in rural areas. An essential community facility is defined as a facility that provides an essential service to the local community for the orderly development of the community in a primarily rural area, and does not include private, commercial, or business undertakings.
https://www.rd.usda.gov/programs-services/community-facilities/community-facilities-direct-loan-grant-program

Rural Community Development Initiative Grants

Rural Community Development Initiative (RCDI) grants are awarded to qualified organizations to provide a program of technical assistance to develop the expertise and ability of private, nonprofit community-based housing and community development organizations, low-income rural communities, and/or federally recognized Indian Tribes (Recipients) to undertake projects to improve housing, community facilities, and community and economic development projects in rural areas.
https://www.rd.usda.gov/programs-services/community-facilities/rural-community-development-initiative-grants

America’s Healthy Food Financing Initiative

This national program provides grant support for healthy food retail in areas with inequitable food access. The program ultimately aims to provide additional capacity-building financing resources to build a more equitable food system that supports the health and economic vibrancy of all Americans.
https://www.investinginfood.com/fare-fund-2026/

Rural Economic Development Loan & Grant Program

The Rural Economic Development Loan & Grant Program (REDLG) program provides zero-interest loans to local utilities, which they, in turn, pass through to local businesses (ultimate recipients) for projects that will create and retain employment in rural areas.
https://www.rd.usda.gov/programs-services/business-programs/rural-economic-development-loan-grant-programs

Nebraska Economic Development Districts

Central Nebraska Economic Development District (CNEDD)

Central Nebraska Economic Development District (CNEDD) provides business, community, and economic development services to the following counties in Central Nebraska: Blaine, Boyd, Brown, Cherry, Custer, Garfield, Greeley, Holt, Keya Paha, Loup, Rock, Sherman, Valley, and Wheeler.
https://cnedd.org/

Northeast Nebraska Economic Development District (NENEDD)

Northeast Nebraska Economic Development District (NENEDD) serves Antelope, Boone, Burt, Cedar, Colfax, Cuming, Dixon, Dodge, Knox, Madison, Nance, Pierce, Platte, Stanton,
Thurston, and Wayne counties in Nebraska.
https://nenedd.org/

Panhandle Area Development District (PADD)

Panhandle Area Development District (PADD) is a regional organization serving 11 counties across the Nebraska Panhandle. We connect communities and businesses to the funding, know-how, and partnerships they need to thrive.
https://nepadd.com/

West Central Nebraska Economic Development District (WCNDD)

West Central Nebraska Economic Development District (WCNDD)
https://www.west-central-nebraska.com/

Omaha-Council Bluffs Metropolitan Area Planning Agency (MAPA)

Omaha-Council Bluffs Metropolitan Area Planning Agency (MAPA)
https://mapacog.org/

Southeast Nebraska Development District (SENDD)

Southeast Nebraska Development District (SENDD) serves Butler, Fillmore, Gage, Jefferson, Johnson, Lancaster, Nemaha, Otoe, Pawnee, Polk, Saline, Saunders, Seward, Richardson, Thayer, and York counties in Nebraska through the Nebraska Interlocal Cooperation Act, with a focus in community, economic, and housing development that identifies common problems, their solutions, and to provide continuing support for efficient and effective government among its members
https://sendd.org/

South Central Economic Development District (SCEDD)

South Central Economic Development District (SCEDD) South Central Economic Development District (SCEDD) serves Howard, Merrick, Buffalo, Hall, Hamilton, Phelps, Kearney, Adams, Clay, Harlan, Franklin, Webster, and Nuckolls counties in South Central Nebraska, focusing on community, housing, and business development. We are committed to improving our communities, assisting in housing development, and offering assistance to businesses in the SCEDD region.
https://www.scedd.us/

Siouxland Interstate Metropolitan Planning Council (simpco)

Siouxland Interstate Metropolitan Planning Council (simpco) works to foster regional cooperation among communities across the Siouxland tri-state region.
https://simpco.org/