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Nebraska Department of Revenue

Nebraska Department of Revenue

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Cigarettes & Other Tobacco Products

GovDelivery Subscription
The Department has created a GovDelivery subscription category called “Cigarettes and Other Tobacco Products.” Follow the subscription icon to the left to learn more about this free subscription service as well as sign up for automatic emails when the Department updates information about this program.
August 22, 2019

Beginning September 1, 2019, the definition of a cigarette is amended. Click below for more information:

July 2, 2018

If you have a retail location in Nebraska that sells cigarettes and/or roll-your-own tobacco products, click one of the following for important information:

Information for Retailers of Cigarettes and Tobacco Products

Nebraska Directory of Certified Tobacco Product Manufacturers and Brands (09/05/2019)

Minimum Selling Price of Cigarette Brands (10/22/2019)

Cigarette & Tobacco Retailer Information

Information for Wholesalers, Stamping Agents, and Manufacturers of Cigarettes and Tobacco Products

Nebraska Directory of Certified Tobacco Product Manufacturers and Brands (09/05/2019)

Cigarette and Tobacco Reporting Requirements

Minimum Selling Price of Cigarette Brands (10/22/2019)

PACT Act, Jenkins Act Registration and Reporting Requirements (12/27/2010)


Nebraska Licensed Cigarette Wholesale Dealers – Stamping Agents (10/21/2019)

Nebraska Licensed Wholesalers of Tobacco Products Other than Cigarettes (10/21/2019)


Other Notices and Information

Have you received a cigarette tax assessment letter from the Department of Revenue?

Fire-Safe Cigarettes

Notice on Ban of Flavored Cigarettes

Roll-Your-Own Cigarette Machines – TTB Announcement August 28, 2012

Nebraska Cigarette Tax Rates


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