Section 237-6-002 - SAMPLING/TASTING002.01 Sampling 002.01A Retailers and their employees may sample limited quantities of beer, wine or spirits furnished or dispensed by a manufacturer or wholesaler whether the license permits consumption on or off the licensed premises. ( 53-123.02)002.01B Conditions 002.01B1 sampling may also be done on the premises of a licensed wholesaler by a licensed retailer ( 53-123.02, 53-123.03 ),002.01B2 consumption shall not exceed more than five samples of one fluid ounce or less of alcoholic liquor by the same person in a twenty- four hour period ( 53-103(37)),002.01B3 no samples may be given unless all taxes, including the Nebraska Excise Tax, have been paid,002.01B4 no samples should be shipped or brought into the State of Nebraska except directly to the Nebraska Wholesalers.002.02 Tasting 002.02A Representatives of manufacturers, wholesalers, brewpubs and farm wineries may dispense limited quantities of beer, wine or spirits [that has been invoiced to retailers] to customers on a retail premises licensed for on premises consumption.002.02B Conditions 002.02B1 representatives of manufacturers, wholesalers, brewpubs and farm wineries shall not sell beer, wine or spirits directly to a consumer,002.02B2 tasting samples shall be for the express purpose of allowing customers to determine the grade, type and quality of alcoholic beverages,002.02B3 tasting shall be exempt from the multiple drinks rule ( 6-019.01U ).237 Neb. Admin. Code, ch. 6, § 002