NE

Nebraska DTC compliance

Registration, tax, and operational requirements for shipping wine direct-to-consumer in Nebraska. Every rule traces to a primary source.

Permitted

DTC wine shipping is permitted in Nebraska today.

Statute

“(5) The commission may issue a shipping license to any manufacturer who sells and ships alcoholic liquor from another state directly to a consumer in this state”

https://nebraskalegislature.gov/laws/statutes.php?statute=53-123.15

Compliance reference

  • Common carrier delivery allowed

    Cross-source verified

    Yes

  • Permit term

    Single source

    1 year

  • Permit expiration date

    Single source

    04-30

  • Permit expiration anchor

    Single source

    Fiscal year end

  • Reporting frequency threshold (gallons)

    Single source

    0

  • Permit required

    Cross-source verified

    Yes

  • Volume limit basis

    Preliminary

    Per consumer per year

  • Volume limit

    Cross-source verified

    1

  • Excise tax collected by

    Preliminary

    Shipper

  • Volume limit unit

    Preliminary

    9-liter cases

  • Reporting frequency

    Cross-source verified

    Annually

  • Direct shipping allowed

    Preliminary

    Yes

  • Sales tax collected by

    Cross-source verified

    Shipper

  • Age verification required

    Cross-source verified

    Yes

  • Statute citation (NCSL)

    Withheld, older than the rules it backs

    This NE reference text was published 2021-10-15, before the 2026-08-31 date Ratify holds for the rules above it, so Ratify withholds it rather than printing superseded language beside current fields. It returns once the source is re-pulled and re-graded.

  • Permit fee

    Cross-source verified

    $500

Sales-tax rate

Base state sales-tax rate

Cross-source verified

5.5%

Confirmed across ≥2 independent governmental/industry sources.

Rate facts

Bond amount (maximum)
—
Bond amount (minimum)
—
Bond basis formula
—
Bond required
No
Excise rate by alcohol class
ABV bands withheld pending source verification
Excise rate basis
Per gallon
Excise rate per unit
Beer: 0.31, Wine: 0.95, Spirits: 3.75, Wine farm: 0.06
Federal basic permit required
Yes
Franchise tax required
—
Litter tax required
—
Monthly zero-sales report required
No
Economic nexus threshold
$100,000
Permit application form
S1
Permit application URL
—
Product registration required
Yes
Maximum local sales-tax add-on
—
State sales-tax rate
5.5%
Single local use-tax rate option
No

Primary sources

3