Liquor Control Commission P. O. Box 95046 301 Centennial Mall South, First Floor Lincoln, Nebraska 68509-5046 402-471-2571 (phone) 402-471-2814 (fax) Department of Revenue P. O. Box 94818 Lincoln, Nebraska 68509-4818 402-471-5729 (phone) Secretary of State Business Services 1201 N Street, Suite 120 Lincoln, NE 68508-4608 Mailing Address P. O. Box 94608 Lincoln, Nebraska 68509 402-471-2554 (phone) 402-471-3237 (fax)

2.1 Company Licenses/Permits 2.1.1 Out-of-State Shipper’s Permit An Out-of-State Shipper’s Permit is required. The Permit is renewable annually, prior to the expiration date of April 30. The Commission sends postcards in February as reminders that renewals are due, but it is the licensee’s responsibility to renew. Renewals must be done on-line. Paper forms are not acceptable for renewal. The annual fee is $1,000.00 and must be in the form of a certified or cashier’s check. Initial licensing forms can be accessed on line at the Commission’s website. [NE Law, Chapter 53, Article 1, Section 53-123.15.] Note: Suppliers who do not hold an Out-of-State Shipper’s Permit may ship up to three (3) gallons of wine per year to a Nebraska wholesaler.[…]

17.4.1 By Wholesalers Federal Guidelines apply. Refer to Title 27 CFR, Part 11 of the federal regulations for specific details. 17.4.2 By Retailers Retail licensees may return product to Nebraska wholesalers only under the following circumstances: product is damaged, out-of-date, or shipped in error. Product may not be returned directly to suppliers. [Permitted by Administrative Decision in 1977. [Written advice from the Nebraska Liquor Control Commission, dated July 2008.]

15.11.1 Stocking, Rotation, Price Marking, Merchandising/Resets Industry members may stock, rotate and affix prices to the products they sell to a retail licensee, provided that the products of other industry members are not altered or disturbed. Rearranging or resetting all or part of a liquor store or department is not authorized. Notwithstanding the foregoing, when requested by a retail licensee pursuant to a plan or schematic, it is permissible as long as the licensee gives all affected industry members a minimum of seventy-two (72) hours notice so that they may be present at the time of any rearrangement or reset. Such rearrangements may only take place during the time that alcoholic beverages may be lawfully sold by the retail licensee.[…]