Cigarettes & Other Tobacco Products
The Nebraska Department of Revenue (DOR) has created a GovDelivery subscription category called “Cigarettes and Other Tobacco Products.” Sign up for the subscription service at revenue.nebraska.gov to get updates on your topics of interest.
NOTICE
June 22, 2020
If you have a retail location in Nebraska that sells cigarettes to Native American Tribal Members in Indian Country, click on one of the following for important information:
The updated Form 68 implementation date has been delayed. The updated Form 68 must be used to obtain a refund for retail sales that occur on or after the first or the first month that is at least 30 days after the Governor, by letter of notice, terminates the state of emergency or the end of the calendar year - whichever is later.
NOTICE
August 22, 2019
Beginning September 1, 2019, the definition of a cigarette is amended. Click below for more information:
Legislative Bill 397 New Cigarette Definition Notice- Examples - LB 397
- Criteria - LB 397
- Other Tobacco Products Reclassified as Cigarettes under LB 397
NOTICE
July 2, 2018
If you have a retail location in Nebraska that sells cigarettes and/or roll-your-own tobacco products, click on one of the following for important information:
- Nebraska Cigarette Retailer (replaces July 2017 letter)
- Nebraska Licensed Cigarette Stamping Agent (replaces July 2017 letter)
Information for Retailers of Cigarettes and Tobacco Products
Nebraska Directory of Certified Tobacco Product Manufacturers and Brands (08/12/2020)
Minimum Selling Price of Cigarette Brands (08/12/2020)
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 (08/12/2020)
Cigarette and Tobacco Reporting Requirements
Minimum Selling Price of Cigarette Brands (08/12/2020)
PACT Act, Jenkins Act Registration and Reporting Requirements (01/13/2020)
Licensees
Nebraska Licensed Cigarette Wholesale Dealers - Stamping Agents (09/21/2020)
Nebraska Licensed Wholesalers of Tobacco Products Other than Cigarettes (09/21/2020)
Regulations
Title 316, Chapter 57 -- Cigarette Tax
Title 316, Chapter 58 -- Tobacco Product Manufacturers
Other Notices and Information
Have you received a cigarette tax assessment letter from the Department of Revenue?
Forms
Form 20CT, Nebraska Cigarette and Tobacco Products License and Registration Application
Form 55B, Nebraska Certificate of Tobacco Master Settlement Agreement
Form 55C, Nebraska Cigarette and Use Tax Return
Form 56, Nebraska Tobacco Products Tax Return for Products Other than Cigarettes
- Form 56, Schedule I — Tobacco Products Other than Snuff Imported or Manufactured and Exported
- Form 56, Schedule II — Snuff Imported or Manufactured and Exported
NOTE: Beginning July 17, 2014, a 25% penalty is assessed if the tobacco products tax is not remitted by the due date.
Form 56A, Nebraska Manufactured & Imported RYO Sales Report
Purchase Order for Nebraska Cigarette Tax Stamps (NOTE: This form is “read only,” meaning you cannot print or file it.)
Nebraska Cigarette Tax Stamp Postage and Handling Schedule (3/2020)
