Cigarettes & Other Tobacco Products

NOTICE

August 22, 2019

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


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:


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 (11/18/2019)

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 (11/18/2019)

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


Licensees

Nebraska Licensed Cigarette Wholesale Dealers - Stamping Agents (11/21/2019)

Nebraska Licensed Wholesalers of Tobacco Products Other than Cigarettes (11/21/2019)


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?

Fire-Safe Cigarettes

Notice on Ban of Flavored Cigarettes

Nebraska Cigarette Tax Rates


Forms

Form 20CT, Nebraska Cigarette and Tobacco Products License and Registration Application

Form 59, Cigarette Tax Bond

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 56A, Nebraska Manufactured & Imported RYO Sales Report

Form 68, Nebraska Credit Computation for Cigarettes and Tobacco Products Sold to Native American Reservation Indians

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 (2/2019)

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