Getting Started
Logging in [Example]
Setting up sizes [Beer Example] [Spirit Example] [Wine Example]
If there is a size not listed that is needed, please contact the NLCC Producers Desk to have it added for use.
General Instructions
[Statutes] [Rules and Regulations]
| Due Date |
| All producer reports and payments are due the 25th of the month. |
| All reports are to be submitted for the previous reporting month (or year for wine producers). |
| Producers can submit reports and/or payment before due date (recommended). |
| If the due date falls on a weekend or holiday, reports and payments received the next business day are considered on time. |
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| Attachments |
| Attachments must be in PDF or Excel format. Each form that requires documentation accepts only one document. |
| Please combine multiple PDF or Excel items into one document. |
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| Payment |
| Can be made via PayPort or Nebraska.gov (requires $100 annual subscription) |
| Please pay the bold amount at the end of the report [Example] |
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| Record Keeping |
| 003.01 Production records/documentation shall be kept on each product to include the amounts and type of raw material used, source of raw materials and amount produced. These records shall be maintained for a period of not less than three years and open to audit/inspection by any agent or employee of the Nebraska Liquor Control Commission. |
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| Reporting |
| 53-164.01(ii) If licensee has paid $1,000 or more in tax in previous calendar year then have to start reporting monthly. |
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| Cider - Cider was classified as a beer as of July 1, 2015 and must be reported as such. Cider up to 8.49% ABV is considered a beer, whereas Cider above 8.5% ABV is considered a wine. |
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| Mead - Nebraska mirrors the TTB classification of mead. Mead is classified as a wine and is not allowed to be produced by an L license. |
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Partially full kegs sold are required to be taxed at a full keg rate. The NLCC has made the determination that even if the partial keg was sold, the
full gallonage amount of the keg has to be documented and excise tax paid on a full keg. |
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Invoice requirements
Bill of Lading Requirements [Example]
Penalty and Interest
POS and Excise Tax
Destruction of Tax Paid Product
TTB Form Requirements
Note: If the licensee does not provide complete documentation, the licensee will be responsible for any additional excise tax due from the taxable product per State Statute 53-164.01 (5).
Contact Information
