Last Updated: November 14, 2018

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
  • 12 cases per person per calendar year

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

Identify Labels for Direct Shipment
  • Only brands identified on the direct shipping application may be direct shipped to Nebraska residents
  • Direct shippers must notify their NE wholesalers of the brands they intend to sell directly consumers

Additional Information

A S1 Direct To Consumers 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.
  • 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 YEAR OF AGE REQUIRED FOR DELIVERY.

Nebraska License Requirements Clarified

February 5, 2008

It has come to Wine Institute’s attention that information concerning Nebraska’s direct-to-consumer shipping regulations on the Wine Institute website was misleading. The “Direct Shipping License Required” Rule was not listed as a requirement for on-site shipments to Nebraska consumers. The website has been updated to show that a direct shipping license is required for on-site … Read More ⟶

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