This is general information, not legal or tax advice. Permit and tax rules change, and your situation may differ. Always confirm current requirements with the official state agency linked in this guide, and consult a licensed attorney or tax professional for advice about your specific business.Last verified against official state sources: 2026-06-12
No license, but free online registration with the Department of Agriculture is required before selling, with proof of a food safety course and a well water test if applicable. The carve-out: selling only non-TCS food directly at farmers markets requires no registration or training at all; craft fairs, home, and online sales do require registration first (allow up to 10 days to appear on the public producer list).
Yes for everyone except farmers-market-only sellers: a nationally accredited food safety course (ServSafe, StateFoodSafety, the Lincoln-Lancaster health department course, or UNL's cottage food course; roughly free to $15), completed once before registering.
Foods made in a private home kitchen that are not on the banned list: baked goods, jams, candies, and chocolate-covered fruit. Since LB 262 (2024), some refrigerated TCS foods made with commercially processed ingredients, like cheesecake and cream-filled pastries, are allowed if kept at temperature and hand-delivered in person by the producer.
Animal parts or by-products, fluid milk products, raw eggs, unpasteurized juice, infused oils or infused honey, sprouts, low-acid canned and sealed acidified foods, tofu and meat substitutes, and kimchi, kombucha, and similar fermented foods.
Direct to in-state consumers anywhere: farmers markets, fairs, festivals, craft shows, from home, and online (your own site or Etsy) with pickup or delivery. Non-TCS foods may be delivered by the producer, US mail, or commercial carrier; TCS foods must be hand-delivered in person. No wholesale or sales through stores and restaurants.
Clearly notify the consumer that the food was prepared in a kitchen not subject to regulation and inspection and may contain allergens, visibly on packages and on websites for online sales, plus your name and address and an ingredient list by weight per NDA guidance.
Nebraska exempts groceries, so packaged baked goods and jams sold cold without utensils are generally exempt; prepared food (heated, with utensils, or single servings for immediate consumption) is taxable, while four-plus serving packages like a dozen cookies stay exempt.
The statute preempts stricter local food safety ordinances. Practical notes: Lincoln-Lancaster's food handler course satisfies the training requirement, and Douglas County asks honey sellers to notify the county before events.
Violating the Pure Food Act is a Class IV misdemeanor (fine up to $500), prosecuted by county attorneys on department referral.
Selling non-food crafts too? See the Nebraska craft fair permit and sales tax guide.
Yes, under Nebraska cottage food provisions (Neb. Rev. Stat. 81-2,280; LB 304 of 2019, amended by LB 262 of 2024). No license, but free online registration with the Department of Agriculture is required before selling, with proof of a food safety course and a well water test if applicable. The carve-out: selling only non-TCS food directly at farmers markets requires no registration or training at all; craft fairs, home, and online sales do require registration first (allow up to 10 days to appear on the public producer list).
Foods made in a private home kitchen that are not on the banned list: baked goods, jams, candies, and chocolate-covered fruit. Since LB 262 (2024), some refrigerated TCS foods made with commercially processed ingredients, like cheesecake and cream-filled pastries, are allowed if kept at temperature and hand-delivered in person by the producer. Animal parts or by-products, fluid milk products, raw eggs, unpasteurized juice, infused oils or infused honey, sprouts, low-acid canned and sealed acidified foods, tofu and meat substitutes, and kimchi, kombucha, and similar fermented foods.
No. Nebraska places no annual cap on cottage food sales.
Direct to in-state consumers anywhere: farmers markets, fairs, festivals, craft shows, from home, and online (your own site or Etsy) with pickup or delivery. Non-TCS foods may be delivered by the producer, US mail, or commercial carrier; TCS foods must be hand-delivered in person. No wholesale or sales through stores and restaurants.
Clearly notify the consumer that the food was prepared in a kitchen not subject to regulation and inspection and may contain allergens, visibly on packages and on websites for online sales, plus your name and address and an ingredient list by weight per NDA guidance.
Nebraska exempts groceries, so packaged baked goods and jams sold cold without utensils are generally exempt; prepared food (heated, with utensils, or single servings for immediate consumption) is taxable, while four-plus serving packages like a dozen cookies stay exempt.
Browse upcoming craft fairs and markets in Nebraska with booth fees and application deadlines, and use the booth ROI calculator to plan a profitable season.
Last verified: 2026-06-12. Spotted something out of date? Let us know.