Permit
DTC Permit
- Required: Yes
- Fee: $500
- Expiration:April 30th of each year
Sales Tax
- Required: Yes
- State:5.50%
- Local:Yes
- Tax on Shipping:Yes
Excise Tax
- Required: Yes
- Wine: $.95/gal
Volume Limit
Limits per Winery
- Calendar Year:12 cases per person
Reporting
- Required:Yes
- Sales Tax: Annually by Jan 20th
- Excise Tax: Annually by Jan 25th
- Direct Shipment: Annually by Jan 25th
- Record Retention: At least 3 years
Product Requirements
Label Registration Required
- Registration Fee:$20 new label, $0 renewal
- Expiration: June 30th of each year
- Labels approved for wholesale distribution are also approved for DTC. Notify the NLCC if labels are registered under own DTC license and an agent’s license.
- Direct Shipper must notify NE wholesalers of the brands they intend to sell directly consumers.
Additional Information
A S1 Direct-to-Consumer License from the Nebraska Liquor Control Commission is required for making shipments to Nebraska consumers.
- Applicant must complete the Department of Revenue Nebraska Tax Application, Form 20, and receive a Sales Tax Permit.
- Starting July 1, 2024, brand registration is required for DTC. Each brand label must be registered once. Once the brand(s) is registered, there is no need to submit a list of brands to be shipped to consumers in Nebraska with applications for renewal.
- Applicant agrees to notify any wholesaler licensed in Nebraska that has been authorized to distribute such brands that application has been filed for a shipping license in writing on company letterhead all brands to be distributed.
- Reports and Excise Taxes are due on or before January 25th of each year for the preceding year. A report shall be submitted for each licensee, even those with zero balances.
- All holders of shipping licenses shipping alcoholic liquor pursuant to this subdivision shall affix a conspicuous notice in sixteen-point type or larger to the outside of each package of alcoholic liquor shipped within or into the State of Nebraska, in a conspicuous location, stating:
CONTAINS ALCOHOLIC BEVERAGES; SIGNATURE OF PERSON AT LEAST 21 YEARS OF AGE REQUIRED FOR DELIVERY.
Texas & Nebraska Audit DTC Permit Holders
August 9, 2019The Texas Alcoholic Beverage Commission (TABC) announced that it will begin conducting audits of Out-of-State Winery Direct Shipper’s permit holders on Sept. 1, 2019 to ensure permittees are in compliance with Texas’ direct-to-consumer law and regulations. While audits are generally conducted at random, permit holders with a history of receiving violations or complaints are more … Read More ⟶
CONTACT INFORMATION
Nebraska Liquor Control Commission
301 Centennial Mall South
PO Box 95046
Lincoln, NE 68509-5046
Phone: (402) 471-2571
301 Centennial Mall South
PO Box 95046
Lincoln, NE 68509-5046
Phone: (402) 471-2571
