Permits
Coffee and cart permits in Nebraska
To sell coffee in Nebraska, you work with your county health department for food and mobile vending permits, then add a business license and state tax registration. Pick your county below for the department that handles your area and the steps to open.
93 counties in Nebraska. 3 have a detailed permit page below. For any other county, check your ZIP and we will point you to the right health department.
Statewide rules in Nebraska
In Nebraska, retail food establishment permits, including for mobile food units and carts, are issued by the Nebraska Dept. of Agriculture (NDA) Food Safety program; some larger jurisdictions like Lincoln-Lancaster County issue their own local permits.
- Food & vending permits
- Nebraska Dept. of Agriculture, food establishment permits, plan review, and mobile unit requirements
- Sales tax permit
- Sales tax permit, Nebraska Dept. of Revenue
- Sales tax rate
- 5.5% state base rateTypical combined range: 5.5%-8%Counties, cities, and special or transit districts add local sales tax on top, so your combined rate depends on your exact address.Nebraska Revenue sales and use tax
- Food safety cards
- No statewide food handler card; the NDA follows the FDA Model Food Code and a Certified Food Protection Manager is commonly required locally.
Typical license fees
The Nebraska Department of Agriculture issues all food establishment permits under the Nebraska Pure Food Act. The NDA director sets actual annual fees each July based on program funding needs and communicates them to permit holders by mail rather than publishing them on a public fee schedule.
- Brick and mortar cafe with seats
- Up to $171 a year
- Counter or kiosk with no seats
- Up to $122 a year
- Mobile cart, trailer, or truck
- Up to $61 a year per unit
- Catering
- Up to $171 a year
- Pop-up or farmers market vendor
- Up to $122 a year
Amounts shown are the statutory maximum caps from Neb. Rev. Stat. 81-2,270 and the actual fee set by the NDA director each year may be lower. LB245 enacted in April 2025 revised the fee cap framework for annual fees due on or after August 1 2025 and may have raised the maximums above the figures shown. An initial permit fee of up to $122 applies to new establishments in addition to the first annual fee. Annual fees are due by August 1 each year. A $60 surcharge applies if an establishment was operating without a valid permit. Sales tax registration with the Nebraska Department of Revenue is free.
Fee schedule, last verified July 14, 2026.
Official links, last verified July 14, 2026. Requirements vary by city and change over time.
Confirm the current steps and fees before you apply.