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STATE SHIPPING LAWS: Nebraska

Open Permit

Last Updated: October 17, 2024

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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, 2019

The 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 ⟶

View All Nebraska Alerts View All Compliance Alerts

Licensing Forms

  • Application for License to Ship Direct to Consumers (S1) - Online only
  • Brand Registration Application
  • NLLC Online Portal Training Videos
  • Nebraska Tax Application Online

Reporting Forms

  • Direct Shipper Tax Return - FILE ONLINE
  • Nebraska Sales and Use Tax Online Filing
  • Nebraska Sales Tax Return (Form 10)

Statutes & Advisories

  • Direct-To-Consumer Shipping Statute
  • Sales Tax on Liquor Sales from Out-of-State Retailers (LB 230 – Operative Date: September 6, 2013)
  • Brand Registration FAQ

CONTACT INFORMATION

Nebraska Liquor Control Commission
301 Centennial Mall South
PO Box 95046
Lincoln, NE 68509-5046
Phone: (402) 471-2571
Nebraska Department of Revenue
PO Box 94818
Lincoln, NE 68509-4818
Phone: (402) 471-5729
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Please Note: This information is intended for winegrower licensees only. All information on WineInstitute.ComplianceRules.org is provided as an informational aid and is not legal advice. Data may be out-of-date or incomplete. Please consult a lawyer before taking any action.
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