Chapter 53, LIQUORS
260 sections in this chapter.
Neb. Rev. Stat. § 53-135.01 Retail licenses; bottle club licenses; renewal; notice.
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The city, village, or county clerk shall cause to be published in a legal newspaper in or of general circulation in such city, village, or county, one time between January 10 and January 30 of each year, individual notice of the right of automatic renewal of each retail liquor an…
Neb. Rev. Stat. § 53-135.02 Licenses; renewal; no vested right.
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Any licensee may renew his, her, or its license at the expiration thereof in the manner set forth in section 53-135 if the licensee is then qualified to receive a license and the premises for which such renewal license is sought are the same premises licensed under the license to…
Neb. Rev. Stat. § 53-136 Cigar shops; legislative findings; legislative intent.
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(1) The Legislature finds that allowing smoking in cigar shops as a limited exception to the Nebraska Clean Indoor Air Act does not interfere with the original intent that the general public and employees not be unwillingly subjected to second-hand smoke. This exception poses a d…
Neb. Rev. Stat. § 53-137 Cigar shop license; prohibited acts; sign required; waiver signed by employee; form.
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(1) The holder of a cigar shop license shall not allow a person under twenty-one years of age to smoke or purchase any product in the cigar shop. (2) The licensee shall post a sign on all entrances to the cigar shop, on the outside of each door, in a conspicuous location slightly…
Neb. Rev. Stat. § 53-138 Pedal-pub vehicle license; activities authorized; licensee; duties.
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(1) The commission may issue a license to a person to operate a pedal-pub vehicle in this state. Each pedal-pub vehicle license shall expire on April 30 of each year. Each license shall be good throughout this state as a state license. Only one license shall be required for all p…
Neb. Rev. Stat. § 53-138.01 Licenses; disposition of fees.
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The State Treasurer shall credit three hundred ninety-five dollars of each four-hundred-dollar application fee and forty dollars of each forty-five-dollar application fee and each renewal fee to the General Fund and the remaining five dollars to the Nebraska Liquor Control Commis…
Neb. Rev. Stat. § 53-138.03 Nonprofit corporations; license; required.
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A nonprofit corporation shall not engage in the sale of alcoholic liquor without first having obtained a license required by the Nebraska Liquor Control Act.
Neb. Rev. Stat. § 53-139 Retail licenses to restaurants and clubs; conditions.
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No person shall receive a retail license to sell alcoholic liquor upon any premises used as a restaurant or as a club unless such premises or plan of operation strictly complies with sections 53-103.09 and 53-103.30.
Neb. Rev. Stat. § 53-148 Licenses; display.
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Every licensee shall cause his license or licenses to be framed and hung in plain view in a conspicuous place on the licensed premises.
Neb. Rev. Stat. § 53-148.01 Retail or bottle club licensee; warning sign; commission; duties.
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Any retail or bottle club licensee shall post in a conspicuous place a sign which clearly reads as follows: Warning: Drinking alcoholic beverages during pregnancy can cause birth defects. The commission shall prescribe the form of such warning sign and shall make such warning sig…
Neb. Rev. Stat. § 53-149 Licenses; term; sale of premises; temporary operating permit; false information; penalty; license not assignable or inheritable; exception; effect of death or bankruptcy of licensee.
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(1) A license shall be purely a personal privilege, good for not to exceed one year after issuance unless sooner revoked as provided in the Nebraska Liquor Control Act, and shall not constitute property, nor shall it be subject to attachment, garnishment, or execution, nor shall …
Neb. Rev. Stat. § 53-160 Tax on manufacturer and wholesaler; amount; exemption; duties of commission.
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(1) For the purpose of raising revenue, a tax is imposed upon the privilege of engaging in business as a manufacturer or a wholesaler at a rate of thirty-one cents per gallon on all beer; ninety-five cents per gallon for wine, except for wines produced and released from bond in f…
Neb. Rev. Stat. § 53-160.01 Tax on manufacturer and wholesaler; instrumentality of armed forces of United States; resale; exemption.
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No excise taxes of this state, direct or indirect, shall be imposed upon the sale, use, delivery, or storage of articles of merchandise to any instrumentality of the armed forces of the United States engaged in resale activities, except those state excise taxes which may be speci…
Neb. Rev. Stat. § 53-160.02 Near beer; regulation.
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The manufacture, distribution, sale, and purchase of near beer shall be subject to all provisions of the Nebraska Liquor Control Act, except taxation provisions, to which the manufacture, distribution, sale, and purchase of beer are subject.
Neb. Rev. Stat. § 53-160.03 Beer-related crop; tax credit; calculation; application; contents; approval; notice.
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(1) The Legislature finds that encouraging manufacturers of beer to use beer-related crops grown in this state in their manufacturing operations stimulates the creation of jobs and investments in small communities in this state, encourages the use of lands upon which beer-related…
Neb. Rev. Stat. § 53-160.04 Ready-to-drink cocktails; tax on manufacturer or wholesaler; amount; exemption; duties of commission.
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(1) Notwithstanding any other provision of the Nebraska Liquor Control Act, for the purpose of raising revenue, a tax is imposed upon the privilege of engaging in business as a manufacturer or a wholesaler of ready-to-drink cocktails at a rate of ninety-five cents per gallon. The…
Neb. Rev. Stat. § 53-161 Beer; credit for tax paid; when allowed.
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The commission shall allow credit to any wholesaler for tax paid under section 53-160 (1) for beer shipped out of this state for sale and consumption outside of the state or (2) for beer returned to the manufacturer for credit, substitution, or replacement, and such credit shall …
Neb. Rev. Stat. § 53-162 Alcoholic liquor shipped from another state; tax imposed.
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For the purpose of raising revenue, a tax is imposed upon persons holding a shipping license issued pursuant to subsection (5) or (6) of section 53-123.15 who ship alcoholic liquor to individuals pursuant to section 53-192 and for which the required taxes in the state of purchase…
Neb. Rev. Stat. § 53-163 Commission; rounding of amounts on returns or reports; authorized.
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When the commission finds that the administration of the state alcohol excise tax laws might be more efficiently and economically conducted, the commission may require or allow for rounding of all amounts on returns or reports, including amounts of tax. Amounts shall be rounded t…
Neb. Rev. Stat. § 53-164.01 Alcoholic liquor; tax; payment; report; penalty; bond; sale to instrumentality of armed forces; credit for tax paid.
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Payment of the tax provided for in section 53-160 on alcoholic liquor shall be paid by the manufacturer or wholesaler as follows: (1)(a) All manufacturers or wholesalers, except farm winery producers, whether inside or outside this state shall, on or before the twenty-fifth day o…
Neb. Rev. Stat. § 53-164.02 Evasion of liquor tax; acts forbidden; violations; penalty.
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It shall be unlawful for any person to evade or attempt to evade the payment of tax on any alcoholic liquor in any manner whatever, and upon conviction thereof, in addition to the penalty prescribed for the violation of the Nebraska Liquor Control Act, such person shall forfeit a…
Neb. Rev. Stat. § 53-165 Manufacturer and wholesaler; monthly report to commission of manufacture and sale; manufacturer or shipper; certification; record keeping.
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(1) Every manufacturer and wholesaler shall, between the first and fifteenth day of each calendar month, make return to the commission of all alcoholic liquor manufactured and sold by such manufacturer or wholesaler in the course of such business during the preceding calendar mon…
Neb. Rev. Stat. § 53-165.01 Primary source of supply in the United States; report by licensed manufacturer, licensed wholesaler, or holder of a shipping license; primary source of supply; duties; fee.
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(1)(a) Except as provided in subsection (4) of this section, beginning July 1, 2024, prior to the sale or shipment of any alcoholic liquor into the State of Nebraska, each licensed manufacturer, licensed wholesaler, or holder of a shipping license shall submit to the commission, …
Neb. Rev. Stat. § 53-165.02 Channel pricing and discounts; use by wholesaler; conditions.
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(1) For purposes of this section, alcoholic product means a particular brand of alcoholic liquor in a designated size container or a mix of brands and containers when sold on a combined basis, as established by the wholesaler. (2) A wholesaler may employ channel pricing to sell s…
Neb. Rev. Stat. § 53-165.03 Sponsorship or advertising agreement; authorized, when.
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(1) A manufacturer, a wholesaler, or any agent of a manufacturer or wholesaler may enter into a sponsorship or advertising agreement with (a) the holder of a special designated license pursuant to section 53-124.11 that is a municipal corporation, a fine arts museum incorporated …
Neb. Rev. Stat. § 53-167.01 Legislative findings.
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The Legislature finds that every year hundreds of people, many of them teenagers, are seriously injured or killed as a result of alcohol-related accidents. In recognition of such facts it is the intent of the Legislature, through the implementation of section 53-167.02, to protec…
Neb. Rev. Stat. § 53-167.02 Keg sales; requirements; keg identification number; violation; penalty.
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(1) When any person licensed to sell alcoholic liquor at retail sells alcohol for consumption off the premises in a container with a liquid capacity of five or more gallons or eighteen and ninety-two hundredths or more liters, the seller shall record the date of the sale, the keg…
Neb. Rev. Stat. § 53-167.03 Keg identification number; prohibited acts; violation; penalty; deposit.
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(1) Any person who unlawfully tampers with, alters, or removes the keg identification number from a container described in section 53-167.02 or is in possession of a container described in section 53-167.02 with an altered or removed keg identification number after such container…
Neb. Rev. Stat. § 53-168 Receiving money, credit, discounts, rebates, or other inducement; unlawful acts; penalty; private or generic label permitted; exception for sponsorship or advertising agreement.
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(1) It shall be unlawful for any person having a retail license to sell beer to accept credit for the purchase of beer from any manufacturer or wholesaler of beer and for any person having a retail license to sell alcoholic liquor or any officer, associate, member, representative…
Neb. Rev. Stat. § 53-168.05 Violations; procedure.
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The commission may revoke or suspend the license of any manufacturer, wholesaler, or retailer found violating section 53-169, and all proceedings under such section shall be governed by the provisions of the Nebraska Liquor Control Act governing the suspension or revocation of li…
Neb. Rev. Stat. § 53-168.06 General prohibition; exceptions.
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No person shall manufacture, bottle, blend, sell, barter, transport, deliver, furnish, or possess any alcoholic liquor for beverage purposes except as specifically provided in the Nebraska Liquor Control Act. Nothing in the act shall prevent: (1) The possession of alcoholic liquo…
Neb. Rev. Stat. § 53-169 Manufacturer or wholesaler; craft brewery, manufacturer, or microdistillery licensee; limitations; exception for sponsorship or advertising agreement.
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(1) Except as provided in subsection (2) of this section, no manufacturer or wholesaler shall directly or indirectly: (a) Pay for any license to sell alcoholic liquor at retail or advance, furnish, lend, or give money for payment of such license; (b) purchase or become the owner …
Neb. Rev. Stat. § 53-169.01 Manufacturer; interest in licensed wholesaler; prohibitions; exception.
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(1)(a) Except as otherwise provided in subsection (2) of this section, no manufacturer of alcoholic liquor holding a manufacturer's license under section 53-123.01 and no manufacturer of alcoholic liquor outside this state manufacturing alcoholic liquor for distribution and sale …
Neb. Rev. Stat. § 53-170 Violations; effect.
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Any licensee who permits, assents, or is a party in any way to any violation or infringement of the Nebraska Liquor Control Act shall be deemed guilty of a violation of the act. Any money loaned contrary to a provision of the act shall not be recovered back. Any note, mortgage, o…
Neb. Rev. Stat. § 53-171 Licenses; issuance of more than one kind to same person; when unlawful; craft brewery, manufacturer, or microdistillery licensee; limitations.
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(1) No person licensed as a wholesaler of alcoholic liquor shall be permitted to receive any retail license at the same time. No person licensed as a manufacturer shall be permitted to receive any retail license at the same time except as set forth in subsection (2) of section 53…
Neb. Rev. Stat. § 53-172 Original packages; labels; seals; requirements.
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No manufacturer or wholesaler shall sell or deliver any original package containing alcoholic liquor, except beer and wine, manufactured or distributed by him or her unless the package has affixed thereto a clear and legible label containing the name and address of the manufactur…
Neb. Rev. Stat. § 53-173 Powdered alcohol; prohibited acts; penalties; effect on license.
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(1) Except as otherwise provided in subsection (5) of this section, a person shall not purchase, sell, offer to sell, use, or possess with intent to sell powdered alcohol. (2) A person holding a license under the Nebraska Liquor Control Act shall be subject to having the license …
Neb. Rev. Stat. § 53-174 Co-branded alcoholic beverage; display; acts prohibited; exceptions; inspection.
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(1) For purposes of this section: (a) Co-branded alcoholic beverage means an alcoholic liquor beverage containing the same or similar brand name, logo, or packaging as a nonalcoholic beverage; (b) Immediately adjacent means directly touching or immediately bordering one another f…
Neb. Rev. Stat. § 53-175 Liquor; acquisition from other than licensed dealer; when unlawful.
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It shall be unlawful for any person to purchase, receive, acquire, accept, or possess any alcoholic liquor acquired from any person other than one duly licensed to handle alcoholic liquor under the Nebraska Liquor Control Act unless within the specific exemptions or exceptions pr…
Neb. Rev. Stat. § 53-176 Sale or delivery to unauthorized person forbidden; suspension, cancellation, or revocation of license.
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No manufacturer or wholesaler shall sell or deliver any package containing alcoholic liquor manufactured or distributed by such manufacturer or wholesaler for resale unless the person to whom such package is sold or delivered is authorized to receive such package in accordance wi…
Neb. Rev. Stat. § 53-177 Sale at retail; bottle club license; restrictions as to locality.
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(1) Except as otherwise provided in subsection (2) of this section, no license shall be issued for the sale at retail of any alcoholic liquor or for a bottle club within one hundred fifty feet of any church, school, hospital, or home for indigent persons or for veterans and their…
Neb. Rev. Stat. § 53-177.01 Sale for consumption on premises or bottle club operation near campus of college or university; restrictions; commission; waiver; application; contents; written approval of governing body of college or university.
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(1) No alcoholic liquor shall be sold for consumption on the premises within three hundred feet from the campus of any college or university in the state, except that this section: (a) Does not prohibit a nonpublic college or university from contracting with an individual or corp…
Neb. Rev. Stat. § 53-178 Sale at retail; forbidden in dwelling or lodging house; exceptions.
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Except in the case of hotels and clubs, no alcoholic liquor shall be manufactured or sold at retail or wholesale upon any premises which have any access which leads from such premises to any other portion of the same building or structure used for dwelling or lodging purposes and…
Neb. Rev. Stat. § 53-178.01 Licensee; sale to person within motor vehicle; prohibited; exceptions.
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(1) No licensee shall sell alcoholic liquor, including beer, to any person for consumption off the licensed premises while such person is in any manner within any motor vehicle except as provided in subsection (2) of this section. (2)(a) A business holding a Class B, Class C, Cla…
Neb. Rev. Stat. § 53-179 Sale or dispensing of alcoholic liquor; forbidden during certain hours; exceptions; alcoholic liquor in open containers; unlawful after hours.
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(1) No alcoholic liquor, including beer, shall be sold at retail or dispensed on any day between the hours of 1 a.m. and 6 a.m., except that the local governing body of any city or village with respect to area inside the corporate limits of such city or village, or the county boa…
Neb. Rev. Stat. § 53-180 Prohibited acts relating to minors and incompetents.
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No person shall sell, furnish, give away, exchange, or deliver, or permit the sale, gift, or procuring of, any alcoholic liquors to or for any minor or to any person who is mentally incompetent.
Neb. Rev. Stat. § 53-180.01 Minor misrepresenting age; unlawful.
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No minor shall obtain, or attempt to obtain, alcoholic liquor by misrepresentation of age, or by any other method, in any tavern or other place where alcoholic liquor is sold.
Neb. Rev. Stat. § 53-180.02 Minor; prohibited acts; exception; governing bodies; powers.
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Except as provided in section 53-168.06, no minor may sell, dispense, consume, or have in his or her possession or physical control any alcoholic liquor in any tavern or in any other place, including public streets, alleys, roads, or highways, upon property owned by the State of …
Neb. Rev. Stat. § 53-180.03 Minor; sale or gift to; misrepresenting age; parent or guardian; duties.
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No parent or guardian shall knowingly suffer or permit any minor, of whom he or she may be a parent or guardian, to violate the provisions of section 53-180.01 or 53-180.02.
Neb. Rev. Stat. § 53-180.04 Minors; warning notice; posting.
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(1) Every licensee of a place where alcoholic liquor is sold at retail shall display at all times in a prominent place a printed card with a minimum height of twenty inches and a width of fourteen inches, with each letter to be a minimum of one-fourth inch in height, which shall …