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Shipping Wine to Nebraska
Allowed
Direct-to-consumer wine shipping to Nebraska is allowed for licensed wineries that hold the required permit.
DTC Shipping Status
Allowed
Permit Required
Yes — a direct shipper permit is required · Fee: $500
Excise Tax Rate
$0.950/gal
Annual Volume Limit
12 cases per person per calendar year
Sales Tax
Y
Product Registration
Y
Approved Carriers
FedEx, UPS
Excise Filing Frequency
Quarterly
Permit & licensing
Permit / License
S1 Direct-to-Consumer License
Fee
$500
Expiration / Renewal
April 30 each year
Application forms
Taxes
Sales / Use Tax
5.50% state
Local Tax
Yes
Tax on Shipping
Yes
Excise Tax Detail
Wine: $0.95/gal
Reporting & filing
Excise Tax Due
Annually by Jan. 25
Sales Tax Due
Annually by Jan. 20
Direct-Shipment Report Due
Annually by Jan. 25
Record Retention
At least 3 years
Reporting forms
Labeling & product rules
Brand / Label Registration
Yes (required for DTC since 7/1/2024; each brand registered once)
Label Fee
$20 new label, $0 renewal
Label Expiration
June 30 each year
Required shipping-carton label
“CONTAINS ALCOHOLIC BEVERAGES; SIGNATURE OF PERSON AT LEAST 21 YEARS OF AGE REQUIRED FOR DELIVERY (16-pt type)”
Must notify NE-licensed wholesalers of intent to sell brands DTC; complete DOR Form 20 for Sales Tax Permit
Statutes & advisories
Agency contacts
Nebraska Liquor Control Commission
301 Centennial Mall South, PO Box 95046, Lincoln, NE 68509-5046
Nebraska Department of Revenue
PO Box 94818, Lincoln, NE 68509-4818
Sourced from the Wine Institute Direct Shipping Table (updated 2025-05-20). Reference information only, not legal advice — verify current requirements with the Nebraska agency (official source ↗) before shipping.
Ship to Nebraska with confidence.
Wineport checks every order against Nebraska’s rules automatically, calculates the excise tax, and holds anything non-compliant before it ships.