Industry & Regulations

The Nebraska alcoholic beverage industry is one of the most regulated industries in the state. Since the repeal of Prohibition, the State has the authority to permit and control or prohibit the manufacture, distribution and sale of alcoholic beverages within its borders. No other regulator tells an industry when, where, how or to whom it will sell its product.

Like most states, Nebraska uses the Three-Tier Regulatory System to control the importation of alcoholic beverages within the State. The Three-Tier Regulatory System (manufacturer, distributor and retailer) is the only effective method to assure an orderly market, eliminate exclusive agreements that do not permit other manufacturer’s products from being sold, track alcoholic beverages coming into the state of Nebraska for taxation purposes, prevent those under the age of 21 from obtaining the alcoholic beverage, assure that alcoholic beverages are only sold to licensed retailers and assure consumers the product is safe and that they will receive the largest variety of the freshest beer available.

These Rules, Regulations and Trade Practice Policies are rules and guidelines on marketing practices that are established by the Nebraska Liquor Control Commission, the State regulator for alcoholic beverages.

State Beer Excise Tax Rates for 2023, per barrel