53-103.02 Alcoholic liquor, defined. - Nebraska Statutes

53-103.02. Alcoholic liquor, defined.(1) Alcoholic liquor includesalcohol, spirits, wine, beer, and any liquid or solid, patented or not, containingalcohol, spirits, wine, or beer and capable of being consumed as a beverageby a human being. Alcoholic liquor also includes confections or candy thatcontains more than one-half of one percent alcohol.(2) The Nebraska LiquorControl Act does not apply to (a) alcohol used in the manufacture of denaturedalcohol produced in accordance with acts of Congress and regulations adoptedand promulgated pursuant to such acts, (b) flavoring extracts, syrups, medicinal,mechanical, scientific, culinary, or toilet preparations, or food productsunfit for beverage purposes, but the act applies to alcoholic liquor usedin the manufacture, preparation, or compounding of such products or confectionsor candy that contains more than one-half of one percent alcohol, or (c) wineintended for use and used by any church or religious organization for sacramentalpurposes. SourceLaws 2010, LB861, § 10.