Can your winery ship wine to Nebraska?

Nebraska DTC wine shipping requirementsCan a winery ship wine directly to consumers in Nebraska?Yes. A Shipping License — Manufacture Direct Sales, NLCC Class S1 ("Direct To Consumer Shipping License (S1)"). Out-of-state retailers use Retail Direct Sales, Class S1R. is required. Volume limits apply; the exact cap is in the table below. Sales tax applies. Last verified 2026-08-01 against primary sources; next review due 2026-10-30.

DTC shipping

Generally permitted

Permit required

Yes

Licence

Shipping License — Manufacture Direct Sales, NLCC Class S1 ("Direct To Consumer Shipping License (S1)"). Out-of-state retailers use Retail Direct Sales, Class S1R.

Application fee

$500 annual

Bond required

Volume cap

9 litres of alcoholic liquor per person per calendar month; 108 litres per person per year in aggregate. Limit covers all alcoholic liquor combined (beer, wine, spirits, RTDs), not wine alone.

Sales tax

Yes

State sales-tax rate

5.5%

Excise tax

Yes — remitted to the Nebraska Liquor Control Commission, not the Dept. of Revenue

Excise rate

$0.95 per gallon on wine (all ABV)

Shipment reports

Annual — the same January 25 annual report to the Nebraska Liquor Control Commission covers the licensee's shipments. Separately, the common carrier must report to the commission such information as the commission prescribes.

Record retention

3 years — both agencies

Product registration

Required — brand/label registration with NLCC at $20 per brand, plus the brands must be named on the shipping licence application

Approved carriers

No state-published approved-carrier list located. 53-123.15(9) requires the shipper to 'cause the direct shipment of alcoholic liquor to be by approved common carrier only'; the carrier must verify the recipient is 21 or older, obtain the recipient's signature or electronic acknowledgement, refuse delivery to an apparent minor without valid ID, and report such information as the commission prescribes.

Regulator

Nebraska Liquor Control Commission

Last verified

2026-08-01

Next review due

2026-10-30

Verified 2026-08-01 by primary-source audit against 23 primary sources; next review due 2026-10-30. How we verify.

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