Opening a Convenience Store in Nebraska: Licenses & Permits

Nebraska lets convenience stores sell beer, wine and spirits under one Class D license. The checks come at the site and the schedule: a 150-foot limit from churches, schools and hospitals, a 45-day local review, and a 10-working-day State Fire Marshal permit before tanks go in. Below is who issues what, and how each rule shapes the store you design.

Licenses and permits at a glance

Fuel tanks: the State Fire Marshal

The State Fire Marshal's Fuels Division permits tanks (Neb. Rev. Stat. §81-15,121):

• Installation permit: file at least 10 working days before installing, and the Fire Marshal decides within 10 working days. The fee is $75 per tank or piping job. Nothing may be buried before the Fire Marshal inspects.
• Local permits: Bellevue, Lincoln, Norfolk, North Platte, Omaha and the University of Nebraska issue tank permits themselves.
• Operating permit: each operating tank is registered every year, and permits expire December 31.
• Operators: Class A, B and C operators are required (unstaffed sites need only A and B). Missing training can lead to a ban on fuel deliveries.
• Cleanup fund: the Petroleum Release Remedial Action Cash Fund, run by the Department of Water, Energy, and Environment, covers releases reported on or before June 30, 2028. It pays up to $975,000 per release, after the owner pays the first $10,000 plus 25% of the rest, capped at $15,000.

Alcohol: the Liquor Control Commission

The Nebraska Liquor Control Commission issues off-sale licenses:

• Class D: all alcohol, including beer, for off-premises sale in original packages. $200.
• Class J: the same privileges for $50, if alcohol is no more than 20% of the licensee's total revenue.
• Class B: beer only, off-premises. $100.
• Application fee: $400 for a new license, non-refundable.

Local review: the commission sends your application to the city, village or county clerk, and the local governing body has 45 days to make a recommendation. A hearing is required if the locality recommends denial, if three or more residents protest, if the commission objects, or if a church within 150 feet asks for one.

Distance: no retail liquor license may be issued within 150 feet of a church, school, hospital, or home for indigent persons or veterans, unless the location has been continuously licensed for two years. Near a church, a license can still issue after notice and, if the church asks, a hearing.

Fire inspection: at the commission's request, the State Fire Marshal inspects the premises. For a store without on-site drinking, that's $50.

Tobacco and vapor

Tobacco and vapor licenses come from the city or village clerk, or the county clerk outside town. They cost $25 in Omaha, $15 in primary- and first-class cities and $10 elsewhere, and run to December 31.

Vapor directory: Nebraska published its directory of certified vapor products on October 1, 2025, and enforcement began January 1, 2026. Only listed products may be sold. Penalties start at $500 for a first offense and reach $5,000 by a third. Since January 1, 2026, nicotine products other than cigarettes and vapes, such as pouches, are taxed at 20%.

Food service: the Department of Agriculture

The Nebraska Department of Agriculture issues food permits, and three city or county health departments inspect under contract:

• Plan review: plans must be approved before construction or remodeling (§81-2,267). Allow at least 30 days from your request to the inspection; plan review can add another 30 days.
• Kitchen hoods: go through the State Fire Marshal.
• Fees: set each year by the department, and permits renew by August 1.

Sales tax, fuel pumps and lottery

• Sales tax: get a sales tax permit from the Department of Revenue for each place of business. There's no charge.
• Fuel pumps: the Department of Agriculture issues one permit per location. Devices start service on a report from a registered repair person or an inspection, and are registered every year by August 1 ($4 per device, plus a per-meter fee). All prices must show on the face of the dispenser.
• Lottery: contract with the Nebraska Lottery, a Department of Revenue division. There's no application fee. You need one application and one state tax ID per location, and the applicant must be 19 or older.

What this means for your store design

• Measure 150 feet to churches, schools and hospitals before you buy. It can rule out a site for alcohol unless the location has two years of licensing behind it. See choosing a location.
• Plan for a full liquor section. A Class D covers spirits, so the layout can include liquor shelving alongside the cooler wall.
• Choose between lottery and an on-site bar. Lottery tickets can't be sold where there's an on-premises liquor license.
• Don't bury anything before the Fire Marshal inspects. Build the 10-working-day permit and inspection into the fuel schedule.
• Allow about 60 days for food plans and the permit inspection. See food service build-outs.

Local approvals

Your city, village or county also controls zoning, building permits, fire inspections, signs, the liquor recommendation and the tobacco license. Our construction checklist covers the local steps.

For Nebraska store design, see convenience store design in Nebraska and walk-in cooler services in Nebraska.

Sources

• Nebraska State Fire Marshal, Fuels Division: UST installation application (June 2025), operator training, Title 159, and liquor establishment inspections.
• Nebraska Revised Statutes §§9-814, 28-1421 to 28-1423, 53-124, 53-124.01, 53-131, 53-133, 53-177, 66-1519 to 66-1523, 77-2705, 81-2,267, 81-2,270, 81-15,121, 89-186 and 89-187.
• Nebraska Department of Revenue, vapor products directory information and cigarette and tobacco retailer information; Nebraska Lottery application instructions.
• Nebraska Department of Agriculture, food establishment plan review and permit request.

This page summarizes official sources as of October 2026. It is not legal advice. Fees and rules change, so confirm each one with the agency before you apply.