Cigarettes & Other Tobacco Products

Important Information

Minimum Selling Price of Cigarette Brands (02/12/2024)

Nebraska Directory of Certified Tobacco Product Manufacturers and Brands (05/12/2023)


Licensees

Nebraska Licensed Cigarette Stamping Agents (03/21/2024)

Nebraska Licensed Wholesalers of Tobacco Products Other than Cigarettes (03/21/2024)


Regulations

Title 316, Chapter 57 -- Cigarette Tax

Compact

Santee Sioux Nation and State of Nebraska Cigarette Tax Compact


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

Nebraska Cigarette Tax Information for Software Developers

PACT Act Registration and Reporting Requirements (11/16/2023)

 Stamping Agent Contraband Cigarette Guidance and Penalty Schedule


Information for Retailers of Cigarettes and Tobacco Products

Cigarette & Tobacco Retailer Information

Retailer Contraband Cigarette Guidance and Penalty Schedule


Other Notices and Information

Beginning January 1, 2024, LB 727 amended the definition of tobacco products.

Electronic Nicotine Delivery System (ENDS) & Tax on Consumable Material Frequently Asked Questions
Sales to Native American Tribal Members in Indian Country:

  • Use the updated Nebraska Credit Computations for Cigarettes Sold to Native American Indian Tribal Members in Indian Country, Form 68, must be used to obtain a refund for retail sales. The Form 68 includes an Exempt Transactions Worksheet. The Exempt Transactions Worksheet must be used to claim this credit.
  • Nebraska Cigarette Retailer (07/14/2021)
  • Nebraska Licensed Cigarette Stamping Agent (07/14/2021)

Beginning September 1, 2019, LB 397 amended the definition of cigarette. Click below for more information:

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

Fire-Safe Cigarettes

Nebraska Cigarette Tax Rates


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 for Amended Returns and Prior Tax Periods (for tax periods beginning October 1, 2022, and before January 1, 2024)

NOTE: For tax periods beginning October 1, 2022, or later, the collection fee changes from 2.5% to 3% and the maximum collection fee increases from $75 to $150

 

Form 56 for Amended Returns and Prior Tax Periods (for tax periods before October 1, 2022)

Form 56A, Nebraska Manufactured & Imported RYO Sales Report

 Form 59, Nebraska Cigarette Tax Bond

Form 68, Nebraska Credit Computation for Cigarettes Sold to Native American Indian Tribal Members in Indian Country (07/2021)

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 (07/2023)

If you have questions about cigarettes and other tobacco products, contact Garrett Nedved at 402-471-5862 or garrett.nedved@nebraska.gov.

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