Nebraska Liquor Control Act

The Liquor Control Act governs the manufacture, distribution, and sale of alcoholic beverages within a state, defining the categories of regulated product — alcohol, spirits, wine, and beer — and the terms that determine when a transaction is a sale at retail rather than a sale for resale. It establishes a tiered licensing framework spanning each level of the trade, from distillers, brewers, rectifiers, and wine-makers through foreign importers, non-resident dealers, and distributors to retailers, with specialized licenses for caterers, liquor auctions, and events held by civic, fraternal, religious, or non-profit organizations. Administration rests with a state liquor control commission, with tax and revenue functions assigned to the state revenue department, and the Act also reaches non-beverage users such as laboratories, hospitals, and manufacturers that use alcoholic liquor for non-beverage purposes.

Editorial summary generated from the text of this act. It is not part of the statute — read the sections below for the operative language.