Nebraska
Open with a permitDue dates trackedLast checked September 29, 2026
Open to California wineries that hold an S1 shipping license, a Nebraska sales tax permit and brand registrations, within a 9-liter monthly limit per person.
Nebraska has its own chapter in the free book Direct to Consumer, State by State, and this page carries any change since it went to press. Get the whole book
Can you ship here?
- Permit
- S1 manufacture direct sales shipping license, $500 a year (ask whether a $45 application fee also applies). Every license expires April 30; online renewal runs February 1 to April 30.
- Volume limit
- 9 liters a month to any one person; the Commission also cites 108 liters a year of all alcohol combined.
- Bond
- None for the S1 license.
What you'll file
| Return or report | Form | Agency | How Pinrates handles it |
|---|---|---|---|
| Annual excise return for the calendar year (due January 25) | Direct Shipper Tax Return | Liquor Control Commission (Customer Portal) | On your Pinrates calendar, with the portal a click away. You prepare and file it. |
| Sales and use tax return (20th of the month after the period; annual Jan 20) | Form 10 | Department of Revenue | On your Pinrates calendar, with the portal a click away. You prepare and file it. |
| Notice of home-state or other-state violations (within 30 days) | Liquor Control Commission (Neb. Rev. Stat. 53-123.15) | Not covered by Pinrates. You file it directly. |
When it's due
| Sales tax, Form 10 (annual filers) | Jan 20 |
| Sales tax, Form 10 (quarterly filers) | Jan, Apr, Jul, Oct, by the 20th |
| Sales tax, Form 10 (monthly filers) | Every month, by the 20th |
| Direct Shipper Tax Return (excise) | Jan 25 |
| S1 license renewal | Feb 1 to Apr 30 |
| Brand registration renewal | Apr 1 to Jun 30 |
A shipper owing under $900 of sales tax a year files annually, which puts both annual returns in late January and the two renewals back to back in spring.
Tax rates
Nebraska sales tax (5.5% state plus up to 2% local) from the first box, and wine excise of 95 cents a gallon.
Local rates: calculated from each delivery address.
Other rules
- Label registration
- Every brand, $20 each before the first box, then $10 a year to renew between April 1 and June 30.
- Carrier
- Only a Commission-approved common carrier, with an ID check and adult signature at the door.
Changes since September 29, 2026
None recorded. The Nebraska chapter of Direct to Consumer, State by State is current as of September 29, 2026; any change to Nebraska's direct-shipping rules after that date is posted here.
Ship to Nebraska?
Of the returns and reports above, Pinrates keeps 2 on your filing calendar, on the Prepare plan at $299 a month.
Sources
Every source the Nebraska chapter of Direct to Consumer, State by State cites, last checked September 29, 2026. Each key opens the same page as the short link printed in the book.
Forms
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| ne-12 | Dec. 2025 | Nebraska Liquor Control Commission, Alcoholic Liquor Tax Bond form | Nebraska Liquor Control Commission |
| ne-18 | Third-party copy | Nebraska Liquor Control Commission, Form 142 (rev. Mar. 2017), Application for License to Ship Direct to Consumers (S1), a paper application from before the online portal | |
| ne-27 | Third-party copy | Nebraska Liquor Control Commission, Form 35-7140 (rev. 4/2013), Direct Shipper Tax Return, paper version | |
| ne-29 | Sales tax permit, registered online as a new business | Online business registration | Nebraska Department of Revenue |
| ne-30 | Sales tax permit on paper, or to add sales tax to an existing Nebraska ID | Form 20 | Nebraska Department of Revenue |
| ne-31 | Sales and use tax return | Form 10 | Nebraska Department of Revenue |
Portals and accounts
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| ne-16 | One system for licensing, enforcement and revenue from May 6, 2024 | Nebraska Liquor Control Commission, "Customer Portal Training Videos" | Nebraska Liquor Control Commission |
| ne-32 | Apply, renew or amend the license, register brands, file the excise return | NLCC Customer Portal | Nebraska Liquor Control Commission |
| ne-33 | File and pay Form 10 online | NebFile for Business | Nebraska Department of Revenue |
Statutes
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| ne-01 | License fees | Neb. Rev. Stat. § 53-124.01 | |
| ne-02 | New licenses to manufacturers and wholesalers | Neb. Rev. Stat. § 53-130 | |
| ne-03 | License fee paid at application | Neb. Rev. Stat. § 53-124 | |
| ne-05 | Shipping licenses | Neb. Rev. Stat. § 53-123.15 | |
| ne-09 | Wine excise, $0.95 per gallon | Neb. Rev. Stat. § 53-160 | |
| ne-19 | Brand registration and renewal | Neb. Laws 2025, LB478 (approved April 7, 2025): amendments to §§ 53-123.15, 53-124.01, 53-130, 53-165.01 | |
| ne-20 | Acts take effect three calendar months after the session adjourns unless an emergency clause directs otherwise | Neb. Const. art. III, § 27 | |
| ne-23 | Personal import limits | Neb. Rev. Stat. § 53-194.03 | |
| us-53 | Alcoholic beverages nonmailable | 18 U.S.C. § 1716(f) | |
| ne-26 | Tax on shipments by direct sales shipping licensees | Neb. Rev. Stat. § 53-162 |
Regulations
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| ne-10 | Sales tax filing frequency and due dates | Neb. Admin. Code tit. 316, Reg. 1-010 | |
| ne-13 | Electronic payment | Neb. Admin. Code tit. 237, NLCC Rules and Regulations (compiled 9/12/2024): ch. 5 § 003 (brand registration), ch. 6 § 019.01 (delivery, prepayment, 3 x 5 in. label), ch. 7 § 002 (records), ch. 16 § 001 |
Agency guidance and other sources
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| ne-04 | State renewals online only, credit card or ACH | Nebraska Liquor Control Commission, "Clerk Information" | Nebraska Liquor Control Commission |
| ne-06 | S1 annual report due January 25 | Nebraska Liquor Control Commission, "Excise Tax Overview" | Nebraska Liquor Control Commission |
| ne-07 | State rate 5.5% | Nebraska Department of Revenue, "Nebraska Sales and Use Tax" | Nebraska Department of Revenue |
| ne-08 | Combined rates | Nebraska Department of Revenue, "Local Sales and Use Tax Rates" | Nebraska Department of Revenue |
| ne-11 | $20 per brand | Nebraska Liquor Control Commission, "Brand Label Registration" | Nebraska Liquor Control Commission |
| ne-14 | New applications and renewals through the POSSE customer portal | Nebraska Liquor Control Commission, "Licensing Overview" | Nebraska Liquor Control Commission |
| ne-15 | Sales tax permit | Nebraska Department of Revenue, "Starting a Business in Nebraska" | Nebraska Department of Revenue |
| ne-17 | Current forms list | Nebraska Liquor Control Commission, "Forms & Posters" | Nebraska Liquor Control Commission |
| ne-21 | Adjourn sine die | Nebraska Legislature, Agenda for June 2, 2025, 109th Legislature, 1st Regular Session, Day 89 | |
| ne-22 | 2025 acts operative September 3, 2025 | Nebraska Department of Revenue, "2025 Nebraska Legislative Changes" | Nebraska Department of Revenue |
| ne-24 | Shipping licensees | Nebraska Liquor Control Commission, "Delivery of Alcoholic Beverages" | Nebraska Liquor Control Commission |
| ne-25 | Delivery charges | Nebraska Department of Revenue, Information Guide 6-507 | Nebraska Department of Revenue |
| ne-28 | S1 holders may select themselves as wholesaler in brand registration | Nebraska Liquor Control Commission, FAQ | Nebraska Liquor Control Commission |
This page is a reference, not legal advice. Confirm requirements with the state before acting on them.
The Nebraska chapter is one of 51 in Direct to Consumer, State by State. Get the free digital edition.