Selling a Business in Nebraska

Selling a business in Nebraska means pricing it correctly, preparing the records a buyer will ask for and finding a buyer who can pay and close. Nebraska has 56,503 employer businesses and about 160,736 more with no employees. This page covers the numbers, the steps and what buyers look for.

LOCAL SNAPSHOT

Nebraska by the numbers

56,503

56,503

EMPLOYER BUSINESSES

86%

86%

SMALL EMPLOYER SHARE

160,736

160,736

BUSINESSES WITH NO EMPLOYEES

923,066

923,066

EMPLOYMENT

$53.1 billion

$53.1 billion

ANNUAL PAYROLL

22,815

22,815

BUSINESSES WITH 5 TO 49 EMPLOYEES

U.S. Census Bureau, County Business Patterns 2023 and Nonemployer Statistics 2024. Counts are employer establishments, meaning business locations with paid employees.

How Nebraska compares

  • Nebraska ranks 37th among the 50 states and the District of Columbia for employer businesses.

  • The number of employer businesses grew 3.0% between 2018 and 2023.

  • Finance and insurance makes up 8% of employer businesses in Nebraska, compared with 6% nationwide.

  • 22,815 employer businesses here have 5 to 49 employees.

  • Nebraska ranks 37th among the 50 states and the District of Columbia for employer businesses.

  • The number of employer businesses grew 3.0% between 2018 and 2023.

  • Finance and insurance makes up 8% of employer businesses in Nebraska, compared with 6% nationwide.

  • 22,815 employer businesses here have 5 to 49 employees.

How a sale works in Nebraska

A sale follows the same sequence in every market. The business is valued from its earnings, assets, size and industry. The records a buyer will ask for are prepared. The business is marketed without naming it, and buyers are asked to sign a non-disclosure agreement before they see the name or the financial statements. Each buyer is checked for money and fit, the letter of intent is negotiated, the buyer's review of the books is managed, and the sale is carried to closing.

State rules on tax clearance, bulk sale notices and the transfer of permits and licenses differ from state to state.

Rules that apply in Nebraska

Notice when assets are sold

Nebraska repealed its bulk transfer law, the part of the Uniform Commercial Code that once required a seller to notify creditors before selling most of a business's goods in one transaction. The Nebraska Legislature's statute site shows section 6-101 as repealed by Laws 1991, LB 162. Source: Nebraska Legislature statute page, UCC 6-101

Sales tax and the buyer's liability

Nebraska's Department of Revenue says a person who buys an existing business, or its assets, may be held liable for unpaid taxes the business owed the Department at the time of sale. This is successor liability, which means the buyer becomes responsible for the seller's unpaid tax. The Department says the buyer should verify that no tax is due by filing a Tax Clearance Application, Form 36, and that a buyer who fails to withhold tax owed from the purchase price is personally liable for sales, use and income tax withholding the seller owed. Source: Department of Revenue closing your business page

Permits and registrations

Nebraska's Department of Revenue regulation says a seller who sells or quits the business returns the sales tax permit for cancellation. Anyone who wants to run the business as successor to a former owner applies for a new sales tax permit and gives the Department the previous owner's name and permit number. Source: Department of Revenue regulation REG-1-073

Unemployment insurance account

Nebraska law says an employer that acquires another employer's business, or substantially all its assets, shall immediately notify the Commissioner of Labor. Under the commissioner's rules, the buyer may take over the seller's experience account, the record that sets the unemployment tax rate, as if no change had occurred. The commissioner may also allow partial transfers when a definable portion of the payroll and business is sold. Source: Nebraska Revised Statute 48-654

These points come from official Nebraska agency pages checked on 2026-10-24. Rules change, so check the linked agency page for the current version. This is general information and not legal or tax advice.

A sale follows the same sequence in every market. The business is valued from its earnings, assets, size and industry. The records a buyer will ask for are prepared. The business is marketed without naming it, and buyers are asked to sign a non-disclosure agreement before they see the name or the financial statements. Each buyer is checked for money and fit, the letter of intent is negotiated, the buyer's review of the books is managed, and the sale is carried to closing.

State rules on tax clearance, bulk sale notices and the transfer of permits and licenses differ from state to state.

Rules that apply in Nebraska

Notice when assets are sold

Nebraska repealed its bulk transfer law, the part of the Uniform Commercial Code that once required a seller to notify creditors before selling most of a business's goods in one transaction. The Nebraska Legislature's statute site shows section 6-101 as repealed by Laws 1991, LB 162. Source: Nebraska Legislature statute page, UCC 6-101

Sales tax and the buyer's liability

Nebraska's Department of Revenue says a person who buys an existing business, or its assets, may be held liable for unpaid taxes the business owed the Department at the time of sale. This is successor liability, which means the buyer becomes responsible for the seller's unpaid tax. The Department says the buyer should verify that no tax is due by filing a Tax Clearance Application, Form 36, and that a buyer who fails to withhold tax owed from the purchase price is personally liable for sales, use and income tax withholding the seller owed. Source: Department of Revenue closing your business page

Permits and registrations

Nebraska's Department of Revenue regulation says a seller who sells or quits the business returns the sales tax permit for cancellation. Anyone who wants to run the business as successor to a former owner applies for a new sales tax permit and gives the Department the previous owner's name and permit number. Source: Department of Revenue regulation REG-1-073

Unemployment insurance account

Nebraska law says an employer that acquires another employer's business, or substantially all its assets, shall immediately notify the Commissioner of Labor. Under the commissioner's rules, the buyer may take over the seller's experience account, the record that sets the unemployment tax rate, as if no change had occurred. The commissioner may also allow partial transfers when a definable portion of the payroll and business is sold. Source: Nebraska Revised Statute 48-654

These points come from official Nebraska agency pages checked on 2026-10-24. Rules change, so check the linked agency page for the current version. This is general information and not legal or tax advice.

What buyers look for

Buyers look first at profit that holds up under review. Three years of tax returns and profit and loss statements that match each other carry more weight than a high number that cannot be shown.

  • How much of the business depends on the owner

  • How concentrated sales are among a few customers

  • The lease, its remaining term and the landlord's consent to a sale

  • The condition of equipment and the contracts that transfer

Buyers look first at profit that holds up under review. Three years of tax returns and profit and loss statements that match each other carry more weight than a high number that cannot be shown.

  • How much of the business depends on the owner

  • How concentrated sales are among a few customers

  • The lease, its remaining term and the landlord's consent to a sale

  • The condition of equipment and the contracts that transfer

Every kind of business we sell in Nebraska

We sell businesses in every one of these industries in Nebraska. Counts are employer businesses in the closest Census industry codes. Industries without a clean Census match are listed without a count, and a few industries share one Census category, so their counts match. A sale multiple is the price a business typically sells for as a multiple of its earnings. SDE means seller's discretionary earnings, which is the owner's pay plus the profit of the business. EBITDA means earnings before interest, taxes, depreciation and amortization.

Construction & Engineering

7,218 related employer businesses in Nebraska.

  • General Contracting: 1,858 employer businesses here. Typical sale multiple: 3.0x - 4.5x SDE.

  • Interior Finishing: 1,138 employer businesses here. Typical sale multiple: 2.5x - 4.0x SDE.

  • Landscaping: 939 employer businesses here. Typical sale multiple: 3.0x - 5.0x SDE.

  • Plumbing: 837 employer businesses here. Typical sale multiple: 3.5x - 5.0x SDE.

  • HVAC Services: 837 employer businesses here. Typical sale multiple: 4.6x - 7.0x EBITDA.

  • Foundation & Site Prep: 706 employer businesses here. Typical sale multiple: 2.5x - 4.0x EBITDA + Fleet.

  • Electrical: 668 employer businesses here. Typical sale multiple: 4.0x - 8.0x EBITDA.

  • Roofing & Siding: 429 employer businesses here. Typical sale multiple: 3.0x - 5.0x SDE.

  • Civil Engineering: 266 employer businesses here. Typical sale multiple: 7.0x - 11.0x EBITDA.

  • Carpentry & Framing: 216 employer businesses here. Typical sale multiple: 2.5x - 4.0x SDE.

  • Masonry: 136 employer businesses here. Typical sale multiple: 2.5x - 4.0x EBITDA + Equipment.

  • Remediation & Restoration: 25 employer businesses here. Typical sale multiple: 4.0x - 7.0x EBITDA.

Financial & Professional Services

4,137 related employer businesses in Nebraska.

Restaurants & Food

4,051 related employer businesses in Nebraska.

Medical Practices

3,509 related employer businesses in Nebraska.

Logistics & Transportation

2,659 related employer businesses in Nebraska.

Retail Stores

2,617 related employer businesses in Nebraska.

Automotive & Boat

2,299 related employer businesses in Nebraska.

  • Auto Repair: 863 employer businesses here. Typical sale multiple: 2.5x - 3.2x SDE.

  • Car Dealerships: 445 employer businesses here. Typical sale multiple: 2x - 8x Blue Sky + Assets.

  • Auto Parts: 398 employer businesses here. Typical sale multiple: 2.5x - 3.2x SDE + Inventory.

  • Collision Repair: 342 employer businesses here. Typical sale multiple: 3.5x - 5.0x EBITDA.

  • Car Washes: 167 employer businesses here. Typical sale multiple: 4.5x - 7.0x EBITDA.

  • Towing & Repo: 61 employer businesses here. Typical sale multiple: 3.0x - 4.0x EBITDA + Fleet.

  • Boat Dealerships: 23 employer businesses here. Typical sale multiple: 3.0x - 4.5x EBITDA.

Manufacturing

1,401 related employer businesses in Nebraska.

Wholesale & Distribution

1,267 related employer businesses in Nebraska.

Gas Stations & Convenience

1,030 related employer businesses in Nebraska.

Home Services

931 related employer businesses in Nebraska.

Entertainment & Recreation

903 related employer businesses in Nebraska.

  • Bars & Pubs: 527 employer businesses here. Typical sale multiple: 2.0x - 4.0x SDE.

  • Clubs & Lounges: 527 employer businesses here. Typical sale multiple: 3.0x - 6.0x EBITDA.

  • Outdoor Recreation: 159 employer businesses here. Typical sale multiple: 2.0x - 4.0x SDE.

  • Golf Courses: 149 employer businesses here. Typical sale multiple: 8.0x - 11.0x EBITDA.

  • Bowling Alleys: 51 employer businesses here. Typical sale multiple: 3.0x - 5.0x EBITDA.

  • Arcades & FECs: 17 employer businesses here. Typical sale multiple: 2.1x - 3.6x SDE.

  • Event Venues. Typical sale multiple: 2.8x - 3.5x Earnings.

  • Banquet Halls. Typical sale multiple: 3.5x - 4.5x Earnings.

  • Escape Rooms. Typical sale multiple: 1.5x - 3.5x SDE.

Beauty & Personal Care

897 related employer businesses in Nebraska.

  • Hair Salons: 596 employer businesses here. Typical sale multiple: 1.25x - 2.34x SDE.

  • Day Spas: 214 employer businesses here. Typical sale multiple: 1.8x - 2.8x SDE.

  • Tattoo Shops: 214 employer businesses here. Typical sale multiple: 1.5x - 2.5x SDE.

  • Massage Parlors: 214 employer businesses here. Typical sale multiple: 1.5x - 2.5x SDE.

  • Nail Salons: 52 employer businesses here. Typical sale multiple: 1.4x - 1.88x SDE.

  • Barber Shops: 35 employer businesses here. Typical sale multiple: 1.5x - 2.25x SDE.

  • Medical Spas. Typical sale multiple: 2.5x - 4.5x EBITDA.

Education & Childcare

770 related employer businesses in Nebraska.

  • Daycare Centers: 739 employer businesses here. Typical sale multiple: 2.39x - 3.35x SDE.

  • Tutoring Centers: 31 employer businesses here. Typical sale multiple: 2.0x - 3.5x SDE.

  • Preschools. Typical sale multiple: 3.12x - 4.0x SDE.

Technology & Media

699 related employer businesses in Nebraska.

Pharmacies & Medical Supply

577 related employer businesses in Nebraska.

Hospitality & Travel

571 related employer businesses in Nebraska.

  • Hotels: 434 employer businesses here. Typical sale multiple: 2.6x - 5.1x EBITDA.

  • Motels: 434 employer businesses here. Typical sale multiple: 1.1x - 2.5x SDE.

  • Transportation Services: 66 employer businesses here. Typical sale multiple: 2.0x - 4.1x SDE.

  • Travel Agencies: 42 employer businesses here. Typical sale multiple: 2.3x - 3.2x SDE.

  • Campgrounds & RV Parks: 22 employer businesses here. Typical sale multiple: 4.0x - 7.0x EBITDA.

  • Bed & Breakfasts / Inns: 7 employer businesses here. Typical sale multiple: 2.0x - 4.0x SDE.

Health & Fitness

495 related employer businesses in Nebraska.

Energy & Utilities

484 related employer businesses in Nebraska.

Senior Care & Living

433 related employer businesses in Nebraska.

Pet Services

195 related employer businesses in Nebraska.

Land & Agriculture

6 related employer businesses in Nebraska.

E-commerce & Online Businesses

We sell businesses in every one of these industries in Nebraska. Counts are employer businesses in the closest Census industry codes. Industries without a clean Census match are listed without a count, and a few industries share one Census category, so their counts match. A sale multiple is the price a business typically sells for as a multiple of its earnings. SDE means seller's discretionary earnings, which is the owner's pay plus the profit of the business. EBITDA means earnings before interest, taxes, depreciation and amortization.

Construction & Engineering

7,218 related employer businesses in Nebraska.

  • General Contracting: 1,858 employer businesses here. Typical sale multiple: 3.0x - 4.5x SDE.

  • Interior Finishing: 1,138 employer businesses here. Typical sale multiple: 2.5x - 4.0x SDE.

  • Landscaping: 939 employer businesses here. Typical sale multiple: 3.0x - 5.0x SDE.

  • Plumbing: 837 employer businesses here. Typical sale multiple: 3.5x - 5.0x SDE.

  • HVAC Services: 837 employer businesses here. Typical sale multiple: 4.6x - 7.0x EBITDA.

  • Foundation & Site Prep: 706 employer businesses here. Typical sale multiple: 2.5x - 4.0x EBITDA + Fleet.

  • Electrical: 668 employer businesses here. Typical sale multiple: 4.0x - 8.0x EBITDA.

  • Roofing & Siding: 429 employer businesses here. Typical sale multiple: 3.0x - 5.0x SDE.

  • Civil Engineering: 266 employer businesses here. Typical sale multiple: 7.0x - 11.0x EBITDA.

  • Carpentry & Framing: 216 employer businesses here. Typical sale multiple: 2.5x - 4.0x SDE.

  • Masonry: 136 employer businesses here. Typical sale multiple: 2.5x - 4.0x EBITDA + Equipment.

  • Remediation & Restoration: 25 employer businesses here. Typical sale multiple: 4.0x - 7.0x EBITDA.

Financial & Professional Services

4,137 related employer businesses in Nebraska.

Restaurants & Food

4,051 related employer businesses in Nebraska.

Medical Practices

3,509 related employer businesses in Nebraska.

Logistics & Transportation

2,659 related employer businesses in Nebraska.

Retail Stores

2,617 related employer businesses in Nebraska.

Automotive & Boat

2,299 related employer businesses in Nebraska.

  • Auto Repair: 863 employer businesses here. Typical sale multiple: 2.5x - 3.2x SDE.

  • Car Dealerships: 445 employer businesses here. Typical sale multiple: 2x - 8x Blue Sky + Assets.

  • Auto Parts: 398 employer businesses here. Typical sale multiple: 2.5x - 3.2x SDE + Inventory.

  • Collision Repair: 342 employer businesses here. Typical sale multiple: 3.5x - 5.0x EBITDA.

  • Car Washes: 167 employer businesses here. Typical sale multiple: 4.5x - 7.0x EBITDA.

  • Towing & Repo: 61 employer businesses here. Typical sale multiple: 3.0x - 4.0x EBITDA + Fleet.

  • Boat Dealerships: 23 employer businesses here. Typical sale multiple: 3.0x - 4.5x EBITDA.

Manufacturing

1,401 related employer businesses in Nebraska.

Wholesale & Distribution

1,267 related employer businesses in Nebraska.

Gas Stations & Convenience

1,030 related employer businesses in Nebraska.

Home Services

931 related employer businesses in Nebraska.

Entertainment & Recreation

903 related employer businesses in Nebraska.

  • Bars & Pubs: 527 employer businesses here. Typical sale multiple: 2.0x - 4.0x SDE.

  • Clubs & Lounges: 527 employer businesses here. Typical sale multiple: 3.0x - 6.0x EBITDA.

  • Outdoor Recreation: 159 employer businesses here. Typical sale multiple: 2.0x - 4.0x SDE.

  • Golf Courses: 149 employer businesses here. Typical sale multiple: 8.0x - 11.0x EBITDA.

  • Bowling Alleys: 51 employer businesses here. Typical sale multiple: 3.0x - 5.0x EBITDA.

  • Arcades & FECs: 17 employer businesses here. Typical sale multiple: 2.1x - 3.6x SDE.

  • Event Venues. Typical sale multiple: 2.8x - 3.5x Earnings.

  • Banquet Halls. Typical sale multiple: 3.5x - 4.5x Earnings.

  • Escape Rooms. Typical sale multiple: 1.5x - 3.5x SDE.

Beauty & Personal Care

897 related employer businesses in Nebraska.

  • Hair Salons: 596 employer businesses here. Typical sale multiple: 1.25x - 2.34x SDE.

  • Day Spas: 214 employer businesses here. Typical sale multiple: 1.8x - 2.8x SDE.

  • Tattoo Shops: 214 employer businesses here. Typical sale multiple: 1.5x - 2.5x SDE.

  • Massage Parlors: 214 employer businesses here. Typical sale multiple: 1.5x - 2.5x SDE.

  • Nail Salons: 52 employer businesses here. Typical sale multiple: 1.4x - 1.88x SDE.

  • Barber Shops: 35 employer businesses here. Typical sale multiple: 1.5x - 2.25x SDE.

  • Medical Spas. Typical sale multiple: 2.5x - 4.5x EBITDA.

Education & Childcare

770 related employer businesses in Nebraska.

  • Daycare Centers: 739 employer businesses here. Typical sale multiple: 2.39x - 3.35x SDE.

  • Tutoring Centers: 31 employer businesses here. Typical sale multiple: 2.0x - 3.5x SDE.

  • Preschools. Typical sale multiple: 3.12x - 4.0x SDE.

Technology & Media

699 related employer businesses in Nebraska.

Pharmacies & Medical Supply

577 related employer businesses in Nebraska.

Hospitality & Travel

571 related employer businesses in Nebraska.

  • Hotels: 434 employer businesses here. Typical sale multiple: 2.6x - 5.1x EBITDA.

  • Motels: 434 employer businesses here. Typical sale multiple: 1.1x - 2.5x SDE.

  • Transportation Services: 66 employer businesses here. Typical sale multiple: 2.0x - 4.1x SDE.

  • Travel Agencies: 42 employer businesses here. Typical sale multiple: 2.3x - 3.2x SDE.

  • Campgrounds & RV Parks: 22 employer businesses here. Typical sale multiple: 4.0x - 7.0x EBITDA.

  • Bed & Breakfasts / Inns: 7 employer businesses here. Typical sale multiple: 2.0x - 4.0x SDE.

Health & Fitness

495 related employer businesses in Nebraska.

Energy & Utilities

484 related employer businesses in Nebraska.

Senior Care & Living

433 related employer businesses in Nebraska.

Pet Services

195 related employer businesses in Nebraska.

Land & Agriculture

6 related employer businesses in Nebraska.

E-commerce & Online Businesses

Metro areas in this state

Counties

Working with owners in Nebraska

Business Advisors of America works with owners who are selling a business in Nebraska. Contact us to talk about a sale.

FREQUENTLY ASKED QUESTIONS

Questions owners in Nebraska ask

How long does it take to sell a business in Nebraska?

The time depends on the price, the quality of the records and the number of qualified buyers. Many sales take six months or longer from the start of the process to closing.

How is a business valued in Nebraska?

Valuation starts with the earnings the business produces for an owner, then adjusts for assets, size, industry and the terms a buyer is likely to accept. The result is a range, and the asking price is set inside it.

Is the sale confidential?

Buyers are asked to sign a non-disclosure agreement before they see the name of the business or its financial statements.

What should I prepare before listing?

Three years of tax returns and profit and loss statements, a current balance sheet, the lease, a list of equipment and a summary of key contracts.

What is the difference between SDE and EBITDA?

SDE means seller's discretionary earnings, which is the owner's pay plus the profit of the business. EBITDA means earnings before interest, taxes, depreciation and amortization, and it is used for larger businesses that run without the owner.

FROM OUR BLOG

Guides for owners in Nebraska

October 3, 2025

Business Owners

Add-Backs: What Counts, What Does Not, and What Buyers Push Back On

Every add-back you can prove raises your sale price by two to three times its amount. Every add-back you cannot prove costs you credibility on all the others.

Read article

October 3, 2025

Business Owners

Add-Backs: What Counts, What Does Not, and What Buyers Push Back On

Every add-back you can prove raises your sale price by two to three times its amount. Every add-back you cannot prove costs you credibility on all the others.

Read article

March 5, 2026

Business Owners

Buyer Qualification: How We Screen Out the Buyers Who Cannot Close

Most inquiries on a business listing come from people who cannot close. Here is how they get screened out before they see your name or your financials.

Read article

March 5, 2026

Business Owners

Buyer Qualification: How We Screen Out the Buyers Who Cannot Close

Most inquiries on a business listing come from people who cannot close. Here is how they get screened out before they see your name or your financials.

Read article

February 9, 2026

Business Owners

The Confidential Information Memorandum: What Goes In It and Why

The CIM is the document a buyer reads before they decide to spend time on your business. Here is what it has to contain and the mistakes that cost sellers offers.

Read article

February 9, 2026

Business Owners

The Confidential Information Memorandum: What Goes In It and Why

The CIM is the document a buyer reads before they decide to spend time on your business. Here is what it has to contain and the mistakes that cost sellers offers.

Read article