Nebraska direct-to-consumer (DTC) wine shipping rules and regulations

It feels like everyone is ordering wine online. Does Nebraska permit DTC wine shipping? Find out and learn wine tax rates and rules for your state.

Nebraska wine taxes, permits, and rules

Last Updated:

08/01/2021

Select state

Licensing

DTC License Required: Yes

License Type: DTC Permit

License Fee: $500

License Expiration: April 30 of each year

License Bond: N/A

Sales tax

State Sales Tax: Yes

State Sales Tax Rate: 5.5%

Local Sales Tax: Yes

Local Sales Tax Range: 0%–2%

Sales Tax on Shipping: Yes

Alcohol tax

Direct Shipper Tax: $0.95/gal

Volume limits

Consumer Limit: Nine liters per person per month.

Per State Aggregate: Unlimited

Returns

Sales and Use Tax: Annually by January 20

Excise Tax: Annually by January 25

Record Retention: At least 3 years

Product requirements*

Product Restrictions: N/A

Product Registration: Only brands identified on the direct shipping application may be direct shipped to Nebraska residents.

Direct shippers must notify their Nebraska wholesalers of the brands they intend to sell directly to consumers.

Registration Fees: N/A

Product Requirements: All holders of shipping licenses shipping alcoholic liquor shall affix a conspicuous notice in 16-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 alcohol: Signature of person 21 years of age or older required for delivery.”

*Nearly all states have some kind of rule regarding how wine must be labeled when being shipped direct to consumer. Please check for the unique rule for your state.

Additional information

Nebraska DOR site

Please note: Tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this page is for informational purposes only and does not provide legal or tax advice.