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.
Minimum Selling Price of Cigarette Brands (08/04/2023)
Nebraska Licensed Cigarette Stamping Agents (9/22/2023)
Information for Wholesalers, Stamping Agents, and Manufacturers of Cigarettes and Tobacco Products
PACT Act Registration and Reporting Requirements (06/09/2021)
Information for Retailers of Cigarettes and Tobacco Products
Other Notices and Information
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:
- Legislative Bill 397 New Cigarette Definition Notice
- Criteria for Tobacco Products Labeled as Anything Other than a Cigarette - LB 397
- Other Tobacco Products Reclassified as Cigarettes under LB 397 (updated 12/21/2022)
- Products with Exception from Definition of Cigarette for Designated Tobacco Products
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 56, Schedule I — Tobacco Products Other than Snuff Imported or Manufactured and Exported
- Form 56, Schedule II — Snuff Imported or Manufactured and Exported
Purchase Order for Nebraska Cigarette Tax Stamps (NOTE: This form is “read only,” meaning you cannot print or file it.)
If you have questions about cigarettes and other tobacco products, contact Garrett Nedved at 402-471-5862 or firstname.lastname@example.org.