Main steps in short:

• • Understand regulatory and legal requirements. Do market research.
  • Decide the type of cannabis business. Choose a location. Check local zoning regulations.
  • Develop a solid cannabis business plan. Secure financing.
  • Prepare the required documents. Submit applications. Pay fees.
  • Application is reviewed.
  • File the required bonds.
  • License renewal.
  • Keep track of your ongoing compliance requirements.
    • Cannabis Taxes

1. Understand regulatory and legal requirements. Do market research.

Nebraska Medical Cannabis Legalization

On November 5, 2024, Nebraska became the 41st state to legalize medical cannabis. Two initiatives were approved by voters in Nebraska – Medical Marijuana Legalization Initiative (Measure 437) and Medical Marijuana Regulation Initiative (Measure 438). Measure 437 went into effect in December 2024 and legalized the possession of 5 ounces of medical cannabis by a qualified patients, provided they have a written recommendation from their health practitioner, or by a caregiver for assisting a qualified patient.

Measure 438 also went into effect in December 2024 but required several steps to be taken before a fully operational cannabis program can be established. On September 9, 2025, Nebraska’s Governor Pillen signed emergency regulations into law. These regulations are still yet to be made final but for now remain the official laws for Nebraska’s medical cannabis industry. This article is based on the emergency regulations.

Nebraska Cannabis Market

To be eligible to apply for a cannabis license in Nebraska, an applicant meet the following residency and citizenship requirements:

• Must be majority owned by a United States citizen(s) who has been a resident(s) of Nebraska for no loss than four years immediately preceding the application; and
• Majority owned means more than 51% of the financial interests (other than a security interest, lien, or encumbrance) or more than 51% of the voting interests of an entity, including any parent and subsidiary entities.

2. Decide the type of cannabis business. Choose a location. Check local zoning regulations.

Cannabis License Types Available in Nebraska

There are four license types: cultivator, product manufacturer, dispensary, and transporter. Licenses are initially limited to 4 cultivators, 4 product manufacturers, 12 dispensaries, and 12 transporters, but the regulations state that if the Nebraska Medical Cannabis Commission (Commission) during any calendar year finds that the number of licensees is not sufficient to meet the demand for medical cannabis, then the Commission may grant an additional one license, of the relevant license type, in the following year. The application time period for cultivator licenses opened on September 4, 2025, and closed on September 23, 2025. Applications periods for dispensaries, product manufacturers, and transporters will be announced at a later date.

Vertical integration is prohibited as the regulations clearly state that an applicant may not possess more than one license type.

Which States Allow Vertical Integration?

Cannabis Delivery in Nebraska

Delivery of medical cannabis is illegal in Nebraska. A dispensary may only sell or transfer medical cannabis and medical cannabis products at the licensed premises.

Cannabis Delivery Service by State

3. Develop a solid cannabis business plan. Secure financing.

The regulations clearly state that a business plan is required when applying for a medical cannabis license in Nebraska. The business plan should include the following:

• “Proof of financial capability to build, launch, and sustain the dispensary, including access to capital, a detailed budget, and funding sources;
• Facility design and operational readiness, including compliance with all applicable state laws and regulations and a demonstration of readiness to commence operations;
• Demonstration of how the applicant meets the residency requirements outlined in the regulations;
• Any experience in operating a business in a regulated industry;
• Any experience in cannabis cultivation, cannabis manufacturing, or cannabis retail;
• Leadership team qualifications; and
• Financial projections for the next year.”

4. Prepare the required documents. Submit applications. Pay fees.

In addition to the business plan, the applicant must also submit the following information:

• “The name and address of the applicant and if applicable, the applicant’s officers, directors, managers, owners, including any minority owner who holds five percent (5%) or more of the financial interests (other than a security interest, lien, or encumbrance) or more than five percent (5%) of the voting interests of an entity, including any parent and subsidiary entities;
• A statement that the applicant and the applicant’s officers, directors, or managers satisfy the residency requirements provided in this chapter, and none have a disqualifying conviction;
• The premises for which a license is desired, designating the premises by street and number, if practicable, or by such other description as to definitively locate the premises;
• For a cultivator license, indication of whether cultivation will occur in an indoor facility, outdoor facility, greenhouse facility, or a combination thereof;
• The name of the owner of the premises upon which the business licensed is to be operated;
• A statement that the applicant is in compliance with any applicable state or local laws, regulations, or ordinances;
• A statement that the applicant has paid all state and local taxes that are due, as well as any additional fees imposed by law;
• A summary of the applicant’s business experience and a business plan meeting the criteria set out in the regulations; and
• Any additional requirements.”

The applicant must also submit two legible sets of fingerprints for every person included in the application to the Nebraska State Patrol for a criminal history record information check as well as the fee for the record check payable to the patrol.

5. Application is reviewed.

The next steps depend on whether the number of applications submitted for a license exceed the license limit, or not. If more applications are submitted than available licenses, the Commission will select applications through a lottery:

• All application submitted during the application time period would be entered into the lottery.
• Applications entered into the lottery will be assigned an application identifier by the Commission.
• Assigned identifiers will be randomly drawn and listed in the order drawn.
• The Commission will then review the applications corresponding to the selected identifiers, starting with the first identifier drawn, to determine that the application is complete and meets the eligibility scoring requirements which primarily include:
  • Comprehensive business plans
  • Financial stability
  • Facility design
  • Operational readiness
• Applications with an average score of more than 70 points out of 100 points will receive a license. Applications will be reviewed in the order drawn until all the available licenses are issued.

If fewer applications are submitted than available licenses, then the Commission will review the applications and score them. Applications with an average score of more than 70 points out of 100 points will receive a license.

6. File the required bonds.

No later than 30 calendar days after being issued a license, the licensee must file with the Commission a bond covering the licensed premises. The bond must meet the following requirements:

• A reclamation bond in an amount of no less than $200,000.00, to cover the costs of reclamation or to defray the cost of restoration of the property including removing equipment, destruction of waste, remediation of environmental hazards, prohibiting public access, addressing improperly coded buildings, or determination of the final disposition of any seized property;
• Name the State of Nebraska as the secured party; and
• Be issued by a surety company qualified to do business in Nebraska as a surety.

Additionally, no later than 30 calendar days after being issued a license, the licensee must file with the Commission a bond covering the lawful operation of the establishment. The bond must meet the following requirements:

• A performance bond in an amount of no less than $100,000.00 to cover the costs of ensuring the lawful operations of the registered cannabis establishment, including compliance with the regulations;
• Name the State of Nebraska as the secured party; and
• Be issued by a surety company qualified to do business in Nebraska as a surety.

At least 30 calendar days before the bond expiration date, the licensee must provide proof to the Commission that the bond has been renewed, or a new bond has been issued in the required amount.

7. License renewal.

A licensee can apply for renewal between 30 and 90 days before the license expiration date. License renewal requires the submission of the same information as for the initial license application, and the completion of a national criminal history record information check.

The business plan needs to include only the following information:

• Proof of financial capability to sustain the registered cannabis establishment, including access to capital, a detailed budget, and funding sources;
• Facility design and operational readiness, including compliance with all applicable state laws and regulations;
• Demonstration of how the applicant meets the residency requirements in this chapter;
• Leadership team qualifications; and
• Financial projections for the next year.

8. Keep track of your ongoing compliance requirements.

Physical security measures, good production practices, packaging, labelling, transport and reporting requirements, taxes and more.

Nebraska Cannabis Taxes

Only the 5.5% state sales tax applies to medical cannabis in Nebraska. Depending on the municipality or county, an additional local sales-use tax may also be applied on top of the 5.5% state rate.

How Can Cannabusinessplans Templates Help Start or Grow Your Cannabis Business?

The majority of cannabis licensing programs require the submission of a business plan as part of the application for a cannabis license. Even if it is not mandated by law, a business plan is essential for securing funding and assisting an applicant in understanding how much money it will take to start a cannabis business and how much profit it could make.

A well-structured business plan can make all the difference in helping you demonstrate your proposed cannabis business’ compliance with regulations and its operational viability.

Our complete cannabis business plan template package is everything you need to create a professional business plan for a cannabis business with expert financials and projections. A complete cannabis business plan template package includes:

• Excel Financial Model: change variables and immediately see the impact, break down operational and capital costs, know how much it will take to get into the business and the potential profits.
• Word Business Plan: value proposition, market analysis, marketing strategy, operating plan, organizational structure, financial plan and more.
• PowerPoint Pitch Deck: provide a quick overview of your cannabis business plan.

Cannabis Transportation Business Plan Sample, Nebraska

Hemp CBD business plan templates are available at hempcbdbusinessplans.com.