Nebraska Administrative Code
Topic - MOTOR VEHICLES, DEPARTMENT OF
Title 252 - NEBRASKA ADMINISTRATIVE CODE
Chapter 2 - RULES AND REGULATIONS GOVERNING THE DEPARTMENT OF MOTOR VEHICLES' PROCEDURES FOR IMPOSING FEES AND TAXES ON MOTOR VEHICLES PURSUANT TO NEB. REV. STAT. SECTIONS 60-3,184 THROUGH 60-3,191
Section 252-2-005 - BASE TAX

Universal Citation: 252 NE Admin Rules and Regs ch 2 ยง 005

Current through September 17, 2024

The tax is based upon the manufacturer's suggested retail price, gross vehicle weight, or registered weight. It is unrelated to the actual value of the motor vehicle.

005.01 for Base Tax for Passenger Cars, Etc.

The base tax for passenger cars, trucks, motorcycles, utility motor vehicles and vans up to and including seven tons gross vehicle weight is based upon the manufacturer's suggested retail price when the motor vehicle was new.

005.01A Example. A current year model stripped van is purchased for the manufacturer's suggested retail price of $15,000. It is immediately given a complete overhaul into a conversion van with windows, quality stereo and television. This overhaul cost $10,000 and the value of the motor vehicle is $25,000. The base tax is based upon the manufacturer's suggested retail price of $15,000. The base tax is $180.

005.01B Example. A cost-conscious buyer purchases a current year model car from a dealer for $9,900. The manufacturer's suggested retail price is $12,000. The base tax is based upon the manufacturer's suggested retail price of $12,000. The base tax is $140.

005.01C Example. A buyer purchases a current year motor vehicle that has hail damage, but is not a salvage motor vehicle. The motor vehicle has a manufacturer's suggested retail price of $30,000, but, because of the damage, the buyer pays $22,000. The base price is based upon the manufacturer's suggested retail price of $30,000. The base tax is $500.

005.02 Motor Vehicle Tax Schedule

The base tax shall be an amount determined using the following table:

005.02A Automobiles and Motorcycles:

Manufacturer's Suggested Retail Price -- Value When New -- Base Tax
Up to $3,999 $ 25
$4,000 to $5,999 35
$6,000 to $7,999 45
$8,000 to $9,999 60
$10,000 to $11,999 100
$12,000 to $13,999 140
$14,000 to $15,999 180
$16,000 to $17,999 220
$18,000 to $19,999 260
$20,000 to $21,999 300
$22,000 to $23,999 340
$24,000 to $25,999 380
$26,000 to $27,999 420
$28,000 to $29,999 460
$30,000 to $31,999 500
$32,000 to $33,999 540
$34,000 to $35,999 580
$36,000 to $37,999 620
$38,000 to $39,999 660
$40,000 to $41,999 700
$42,000 to $43,999 740
$44,000 to $45,999 780
$46,000 to $47,999 820
$48,000 to $49,999 860
$50,000 to $51,999 900
$52,000 to $53,999 940
$54,000 to $55,999 980
$56,000 to $57,999 1,020
$58,000 to $59,999 1,060
$60,000 to $61,999 1,100
$62,000 to $63,999 1,140
$64,000 to $65,999 1,180
$66,000 to $67,999 1,220
$68,000 to $69,999 1,260
$70,000 to $71,999 1,300
$72,000 to $73,999 1,340
$74,000 to $75,999 1,380
$76,000 to $77,999 1,420
$78,000 to $79,999 1,460
$80,000 to $81,999 1,500
$82,000 to $83,999 1,540
$84,000 to $85,999 1,580
$86,000 to $87,999 1,620
$88,000 to $89,999 1,660
$90,000 to $91,999 1,700
$92,000 to $93,999 1,740
$94,000 to $95,999 1,780
$96,000 to $97,999 1,820
$98,000 to $99,999 1,860
$100,000 and over 1,900

005.02B Assembled Automobiles and Assembled Motorcycles. The base tax for assembled automobiles is sixty dollars ($60). The base tax for assembled motorcycles is twenty-five dollars ($25).
005.02B1 Example. A Packard car enthusiast restores a 1939 Packard Sedan. He or she takes the engine from one 1980 Chevrolet, attaches it to a frame from another and completes the motor vehicle with the body from a third. He or she completes the restoration in 2009. The motor vehicle is titled as a 2009 Assembled motor vehicle and the base tax is $60.

005.03 Base Tax for Cabin Trailers and Recreational Motor Vehicles.

005.03A Cabin trailers, up to one thousand (1,000) pounds -- $10.

005.03B Cabin trailers, one thousand (1,000) pounds and over and less than two thousand (2,000) pounds -- $25.

005.03C Cabin trailers, two thousand (2,000) pounds and over -- $40.

005.03D Recreational vehicles, less than eight thousand (8,000) pounds -- $160.

005.03E Recreational vehicles, eight thousand (8,000) pounds and over and less than twelve thousand (12,000) pounds -- $410.

005.03F Recreational vehicles, twelve thousand (12,000) pounds and over -- $860.

005.04 Base Tax for Trucks.

005.04A Trucks - over seven (7) tons and less than ten (10) tons -- $360.

005.04B Trucks - ten (10) tons and over and less than thirteen (13) tons -- $560.

005.04C Trucks - thirteen (13) tons and over and less than sixteen (16) tons -- $760.

005.04D Trucks - Sixteen (16) tons and over and less than twenty five (25) tons -- $960.

005.04E Twenty five (25) tons and over -- $1,160.

005.05 Base Tax for Buses.

$360.

005.06 Base Tax for Trailers Other than Semitrailers.

$10.

005.07 Tax for Semitrailers.

$110.

005.08 Base Tax for Minitrucks.

$50.

005.09 Tax Calculation.

The motor vehicle tax shall be calculated by multiplying the base tax times the fraction which corresponds to the age category of the motor vehicle as shown in the following table:

Year Fraction
First 1.00
Second 0.90
Third 0.80
Fourth 0.70
Fifth 0.60
Sixth 0.51
Seventh 0.42
Eighth 0.33
Ninth 0.24
Tenth and Eleventh 0.15
Twelfth and Thirteenth 0.07
Fourteenth and older 0.00

005.10 Current Model Year Motor Vehicles.

Current model year motor vehicles are designated as first-year motor vehicles for purposes of the table.

Disclaimer: These regulations may not be the most recent version. Nebraska may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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