Nebraska

A S1 Direct-to-Consumer License from the Nebraska Liquor Control Commission is required for making shipments to Nebraska consumers.

• Applicant must complete the Department of Revenue Nebraska Tax Application, Form 20, and receive a Sales Tax Permit.
• Starting July 1, 2024, brand registration is required for DTC.  Each brand label must be registered once. Once the brand(s) is registered, there is no need to submit a list of brands to be shipped to consumers in Nebraska with applications for renewal.
• Applicant agrees to notify any wholesaler licensed in Nebraska that has been authorized to distribute such brands that application has been filed for a shipping license in writing on company letterhead all brands to be distributed.
• Reports and Excise Taxes are due on or before January 25th of each year for the preceding year. A report shall be submitted for each licensee, even those with zero balances.
• All holders of shipping licenses shipping alcoholic liquor pursuant to this subdivision shall affix a conspicuous notice in sixteen-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 ALCOHOLIC BEVERAGES; SIGNATURE OF PERSON AT LEAST 21 YEARS OF AGE REQUIRED FOR DELIVERY.