Sales Tax
5.5% (Legislature is required to set rate each year) §§77-2701.02, 2715.01

Cigarette Tax
64¢/pack of 20 cigarettes §77-2602

Gasoline Tax per Gallon
24.6¢ §§66-4, 105; 66-4,144; 66-4,145; 66-4,146; 66-489

Use Tax
5.5% §§77-2701.02, 2715.01

Liquor Tax
Beer 31¢/gal.; Wine <14% 75¢/gal., >14% $1.35/gal.; Spirits $3.75/gal.; Wine from farm wineries 6¢/gal. §53-160

Gambling Tax
5% gross receipts for boxing or wrestling matches; 0.4% gross sum wagers for admission tax for horse-racing §§81-8, 135, 2- 1208