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Food trucks in Nebraska

Nebraska permits food trucks as food establishments under the Nebraska Pure Food Act, which the Nebraska Department of Agriculture (NDA) administers. NDA issues permits in most of the state, but requests for Lancaster, Douglas and Hall counties are forwarded to the local health departments serving Lincoln, Omaha and Grand Island. Under LB 562 of 2023, first and second class cities must report their mobile food ordinances to an NDA registry, so many city rules are listed in one place, although some cities have not responded.

Who issues food truck permits in Nebraska

State and local health departments

Nebraska Department of Agriculture (NDA), Food Safety and Consumer Protection
Food establishment permits and inspections outside Lancaster, Douglas and Hall counties, the food truck requirements guide, annual food establishment fee collection and the mobile food establishment ordinance registry.
Official site ↗
Lincoln-Lancaster County Health Department
Reviews plans for new food establishments, permits and inspects food establishments in Lancaster County, and issues food handler and manager permits.
Official site ↗
Central District Health Department
Local permits for annual and temporary food establishments in Grand Island and Hall County, plus plan review and pre-operational inspections.
Official site ↗
Nebraska Department of Revenue
State and local sales and use tax permits, rates and returns.
Official site ↗
Commissary kitchen
Not stated by the state

NDA's food truck guide does not set a blanket commissary rule. It says all food must come from an approved source and be prepared at a licensed establishment, that food prepared in a private home may not be sold or served from a food truck, and that a truck not returning to a commissary should plan proper storage for food and equipment into its construction and operation. Local health departments and cities may set their own rules, so ask your permitting agency. Source ↗

Sales tax
Nebraska Department of Revenue

The Nebraska Department of Revenue lists the state sales and use tax rate as 5.5%, as listed on 2026-10-03. Many cities and villages add a local sales and use tax, so check the rate for each place where you sell. Source ↗

Fire safety and propane

NDA's food truck guide requires a ventilation hood system large enough to keep grease and condensation off walls and ceilings, with filters that are readily removable unless designed to be cleaned in place, and tells operators to contact the Nebraska Fire Marshal's Office for additional hood requirements. Cities can add their own rules; Scottsbluff, for example, lists a fire code in NDA's mobile food ordinance registry. Source ↗

Food truck cities in Nebraska

Omaha
Douglas County
Lincoln
Lancaster County
Grand Island
Hall County
Kearney
Buffalo County
Papillion
Sarpy County

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Questions and answers

Who issues a food truck permit in Nebraska?

The Nebraska Department of Agriculture issues food establishment permits in most of the state. Requests for Lancaster, Douglas and Hall counties are forwarded to the local health departments there: Lincoln-Lancaster County, Douglas County and Central District.

How do I apply for an NDA food establishment permit?

Email NDA's Request for Permit form to agr.foodsafety@nebraska.gov about 60 days before your target opening date. NDA says it confirms receipt within 10 business days and an inspector may contact you within 30 days. NDA charges an additional $60 fee if you operated before applying, and annual food establishment fee payments are due by August 1.

Is a Nebraska food truck permit valid in other counties?

Not automatically. A reciprocity pilot with an initial term to December 31, 2028 lets mobile food establishments permitted by Lincoln-Lancaster, Douglas County or Central District operate in the other two without another food establishment permit. It does not replace food handler or manager training, fire, zoning, building or other local requirements, and many cities list their own mobile food ordinances in NDA's registry.

Do I need a certified food protection manager?

NDA's food truck guide says at least one person for each permitted establishment should be a certified food protection manager. In Lincoln, every employee of an LLCHD-permitted establishment also needs an LLCHD food handler or manager permit.

Sources

Facts checked against official sources on October 3, 2026. Rules change: confirm with the agency before you apply.

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