Overview
Nebraska regulates vending machines through business registration requirements, sales tax compliance, and local health permits for food vending operations. The state requires sales tax permits for all vending operations and machine occupation taxes. Nebraska follows the 2017 FDA Model Food Code for food safety.
Local governments in Nebraska may impose additional requirements beyond state regulations. Home rule cities and counties have authority to enact local ordinances.
Business Registration
Business registration is required for vending operators in Nebraska.
Registration Agency
Registration Types
- LLC Formation ($105 filing fee)
- Corporation Formation ($65 filing fee)
- Partnership Registration ($30 filing fee)
- Foreign Entity Registration ($125-150 filing fee)
- Trade Name Registration ($10 filing fee)
Business entities must maintain a registered agent and office in Nebraska. Foreign entities must register before conducting business. Biennial reports required for corporations and LLCs.
Sales Tax
Tax Application
- General sales tax applies to vending: Yes
- Food tax variation: Same as general
- Local rates possible: Yes
- Resale certificate required: Yes
- Filing frequency: monthly, quarterly, or annually based on tax liability
Vending operators must collect 5.5% state sales tax plus local sales tax up to 2%. Multi-location operators may need permits for each location. Remote seller thresholds apply for operators with machines across jurisdictions.
Registration
Forms: Form 20 (Nebraska Tax Application), Form 13 (Resale Certificate)
Vending Operator License
Vending operator license is not required in Nebraska.
Machine Registration
Machine registration is required in Nebraska.
Per-machine fee: $25
Decal/tag required: Yes
Renewal: annual
Health Permit & Food Code
Health permits are required for:
- Machines dispensing potentially hazardous foods (TCS)
- Micro markets
- Fresh food vending
- Bulk food dispensing machines
Agency: Nebraska Department of Health and Human Services
Food Code: 2017 FDA Model Food Code
Inspections: At least annually
Micro Markets
Micro markets are recognized in state code.
Permit required: Yes
Specific Requirements
- Food establishment permit required
- Adequate supervision or monitoring system
- TCS foods require proper temperature control
- Must comply with retail food establishment requirements
- Consumer self-service provisions apply
Product Restrictions
Restricted Products
- Alcohol: Prohibited in vending machines. Nebraska requires licensed establishments for alcohol sales with trained staff and age verification systems that vending machines cannot provide.
- Tobacco: Prohibited in accessible vending machines. May only be sold in adult-only establishments where minors are not permitted. Age 21+ requirement. Employee-assisted sales required.
- CBD/Hemp: Hemp products must comply with Nebraska Hemp Program regulations. THC content must not exceed 0.3%. Proper labeling and testing documentation required for all hemp-derived products.
- Age Verification: Age verification required for restricted products. ID required for anyone appearing under 30. Tobacco sales limited to adult-only establishments.
Placement Rules
Schools
Federal Smart Snacks nutrition standards apply to competitive foods sold during school hours. Nebraska Department of Education enforces USDA requirements for school vending programs.
Public Buildings
Must comply with state and local procurement regulations. Vendor registration may be required for government facility contracts. Competitive bidding rules may apply.
Private Property
Property owner permission required. Subject to local zoning and business regulations. Must comply with ADA accessibility requirements for public accommodations.
ADA & Accessibility
Must comply with ADA requirements including accessible routes, proper reach ranges, and operable controls. Machines must allow wheelchair access and operation within established guidelines.
Electrical & Fire Code
Must comply with Nebraska electrical code and local fire codes. Commercial electrical requirements apply. Building permits may be required for permanent installations.
Local Permits
Nebraska has home rule, meaning local jurisdictions can impose additional requirements.
Typical Local Requirements
- City business license
- Local health permits for food vending
- Building permits for installations
- Right-of-way permits for public placement
- Zoning compliance verification
Example Localities
Omaha
Requires business license for vending operations. Health permits required for food vending machines. Special permits needed for sidewalk or public right-of-way placement.
Lincoln
Business registration required. Food establishment permits for food vending. Zoning compliance required. Special consideration for downtown area placements.
Penalties & Enforcement
Common Violations
- Operating without occupation tax permit
- Expired or missing permit decals
- Food safety violations in vending machines
- Sales tax non-compliance
- Tobacco sales violations
- Unlicensed business operations
Penalties
- Occupation tax violations: $100-500 fines plus back taxes
- Sales tax penalties: 10% of tax due plus interest
- Food safety violations: permit suspension or revocation
- Business license violations: fines up to $500
- Tobacco violations: fines up to $1,000
Key Contacts
Nebraska Department of Health and Human Services
Phone: (402) 471-3121
Nebraska Secretary of State
Phone: (402) 471-4079
Nebraska Department of Agriculture
Phone: (402) 471-2341
Frequently Asked Questions
Do I need to register each vending machine individually in Nebraska?
Yes, each coin-operated machine requires an occupation tax permit that costs $25 annually. Each machine must display a current permit decal, and renewals are due by December 31 each year.
What sales tax rate applies to vending machine sales in Nebraska?
Nebraska charges 5.5% state sales tax plus local sales tax up to 2% on most vending machine sales. You need a sales tax permit and must collect tax on all taxable sales. Food items are generally taxable at the same rate.
Are health permits required for food vending machines in Nebraska?
Yes, machines dispensing potentially hazardous foods (TCS foods), micro markets, fresh food vending, and bulk food dispensing require health permits. The permit fee is around $200, and a food protection manager certification is required.
Can I sell tobacco products through vending machines in Nebraska?
Tobacco vending machines are prohibited except in adult-only establishments where minors are not permitted. Age 21+ requirement applies, and employee-assisted sales are typically required. Most vending tobacco sales are effectively prohibited.
Do I need a special license to operate vending machines in Nebraska?
No, Nebraska does not require a specific vending operator license. However, you must register your business, obtain sales tax permits, pay occupation taxes for machines, and get health permits for food vending operations.
What are the penalties for operating without proper permits in Nebraska?
Penalties include $100-500 fines for occupation tax violations plus back taxes, 10% penalty on unpaid sales taxes plus interest, and potential permit suspension or revocation for food safety violations. Business license violations can result in fines up to $500.
Sources
- Nebraska Department of Revenue - Sales and Use Tax
- Nebraska Department of Revenue - Coin-Operated Device Tax
- Nebraska DHHS - Food Establishment Licensing
- Nebraska Secretary of State - Business Services
- Nebraska Department of Agriculture - Hemp Program
- Nebraska Department of Education - Nutrition Services
- City of Omaha - Business Information
- City of Lincoln - Business Services