The Wine Institute

State Shipping Laws: Nebraska

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Summary

Limited Direct Shipping. Legislative Bill 1292 enacted in the latter part of 1994 revises 7156A Section 53-194.03 of the Revised Statutes of Nebraska to permit consumers in that state to receive by direct shipment up to one case per month for personal use. LB671 amends the Nebraska shipping laws with the following provision: effective September 1, 2001, a new type of license is to be issued by the Nebraska Liquor Control for "any person who sells and ships alcoholic liquor from another state directly to a consumer in this state." The cost of such a shipping license is $500.00. Persons holding a such a shipping license who ship liquor to consumers in Nebraska must pay gallonage tax on the alcohol under Neb. Rev. Stat. §53-160 (1998) if "required taxes in the state of purchase or this state have not been paid." (Neb. Rev. Stat. (§53-162).

Customer Aggregate Volume Limit

There is a limit on volume of total shipments from a winery to each consumer over a specified period of time.

This region has a limit of 9 liters per individualper month for combined onsite and offsite sales.

Offsite Rules

Onsite Rules

Nebraska

Contact Information

Nebraska Liquor Control Commission: 301 Centennial Mall South; P.O.Box 95046; Lincoln, NE 68509-5046; Phone: 402 471 2571; Fax: 402 471 2814
Department of Revenue Nebraska State Office Building: 301 Centennial Mall South; PO Box 94818; Lincoln, NE 68509-4818; Phone: (402) 471-5729