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General
Nebraska is located on the Great Plains of the Midwestern United States and Western United States. The state's capital is Lincoln and its largest city is Omaha.

Economy
The Bureau of Economic Analysis estimates of Nebraska's gross state product in 2004 was $68 billion. Per capita personal income in 2004 was $31,339, 25th in the nation. Nebraska has a large agriculture sector, and is an important producer of beef, pork, corn (maize), and soybeans. Other important economic sectors include freight transport (by rail and truck), manufacturing, telecommunications, information technology, and insurance.

Taxes
Nebraska has four personal income tax brackets, ranging from 2.6% to 6.8%. Nebraska has a state sales tax of 5.5%. In addition to the state tax, some Nebraska cities assess a city sales and use tax, up to a maximum of 1.5%. One county in Nebraska, Dakota County, levies a sales tax. All real property located within the state of Nebraska is taxable unless specifically exempted by statute. Since 1992, only depreciable personal property is subject to tax and all other personal property is exempt from tax. Inheritance tax is collected at the county level.

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