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.
Important Information
Minimum Selling Price of Cigarette Brands (10/25/2024)
Nebraska Directory of Certified Tobacco Product Manufacturers and Brands (05/15/2024)
Licensees
Nebraska Licensed Cigarette Stamping Agents (10/21/2024)
Nebraska Licensed Wholesalers of Tobacco Products Other than Cigarettes (10/21/2024)
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
Legislative Bill 1204 Manufacturer of Electronic Nicotine Delivery System (ENDS) Certification Notice
A summary of LB1204 (2024) relating to tobacco is available on the 2024 Nebraska Legislative Changes webpage.
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:
- 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
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 And Consumable Material Imported or Manufactured and Exported
- Form 56, Schedule II — Snuff Imported or Manufactured and Exported
- Form 56, Schedule III - Consumable Material - 3mL or Less Imported or Manufactured and Exported
- Form 56, Schedule IV - Consumable Material Greater Than 3mL Imported or Manufactured and Exported
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, Schedule I — Tobacco Products Other than Snuff Imported or Manufactured and Exported
- Form 56, Schedule II — Snuff Imported or Manufactured and Exported
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
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.
