Cigarettes & Other Tobacco Products

Information for Retailers of Cigarettes and Tobacco Products

Nebraska Directory of Certified Tobacco Product Manufacturers and Brands (10/25/2022)

Minimum Selling Price of Cigarette Brands (11/02/2022)

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 (10/25/2022)

Cigarette and Tobacco Reporting Requirements

Minimum Selling Price of Cigarette Brands (11/02/2022)

PACT Act Registration and Reporting Requirements (06/09/2021)

Licensees

 Nebraska Licensed Cigarette Stamping Agents (11/21/2022) 

 Nebraska Licensed Wholesalers of Tobacco Products Other than Cigarettes  (11/21/2022)

Regulations

Title 316, Chapter 57 -- Cigarette Tax

Title 316, Chapter 58 -- Tobacco Product Manufacturers

Other Notices and Information

Sales to Native American Tribal Members in Indian Country:

• Nebraska Cigarette Retailer (07/14/2021)
• Nebraska Licensed Cigarette Stamping Agent (07/14/2021)
• The updated Form 68, Nebraska Credit Computations for Cigarettes Sold to Native American Indian Tribal Members in Indian Country, must be used to obtain a refund for retail sales that occur on or after October 1, 2021. The updated Form 68 includes an Exempt Transactions Worksheet. The Exempt Transactions Worksheet requires the retailer to record the Native American purchaser, Native American purchaser's ID type, name of Native American tribe, date sold, brand, amount sold, and identification of the clerk selling the cigarettes..

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

• Legislative Bill 397 New Cigarette Definition Notice
• Criteria - LB 397
• Other Tobacco Products Reclassified as Cigarettes under LB 397 (updated 05/20/2021)

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)

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 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

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

  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

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 (08/2022)