Cigarettes

Did you recently receive a cigarette tax assessment letter from the Nebraska Department of Revenue?

It is unlawful for any person to stamp, sell, offer, or possess for sale cigarettes or roll-your own (RYO) tobacco of a tobacco product manufacturer or a brand family that is not published in the Nebraska Directory of Certified Tobacco Product Manufacturers and Brands. The Directory lists all brands of cigarettes and RYO tobacco that have been certified and approved for sale in the state of Nebraska. This Directory is updated periodically as brands of cigarettes and RYO tobacco are added to or deleted from it.

Those who violate these statutory requirements may face criminal and civil penalties. The maximum civil penalty is $5,000 per violation or 500% of the retail value of the product sold, whichever is greater. In addition, persons who stamp, sell, or possess for sale in Nebraska any brand not included on the Directory may have their licenses suspended or revoked, and any product found in their possession will be deemed contraband and will be subject to seizure and destruction.

Nebraska Directory of Certified Tobacco Product Manufacturers and Brands

Alphabetic Listing of Cigarette Brands

Nebraska Licensed Cigarette Wholesalers (4/21/2008)

Nebraska Licensed Wholesalers of Tobacco Products Other than Cigarettes (4/21/2008)

Nebraska Cigarette Tax Rates

Minimum Selling Prices of Cigarettes:

	Revenue Ruling 57-02-1: Unfair Cigarette Sales Act - Advertising (03/14/2002)
	Cover Letter to Cigarette Wholesalers and Retailers (01/06/2004)
	Carolina Tobacco Company (02/20/2008)
	Commonwealth Brands, Inc (05/01/2008)
	Liggett Group Inc (04/01/2008)
	General Tobacco (11/19/2007)
	Japan Tobacco International (12/28/2007)
	Lorillard (05/08/2008)
	Philip Morris (05/08/2008)
	Premier Manufacturing (12/06/2007)
	R. J. Reynolds (04/07/2008)

Regulations:

	Title 316, Chapter 57 -- Cigarette Tax
	Title 316, Chapter 58 -- Tobacco Product Manufacturers

The forms below are available in a "fill-in" format, meaning you can view, complete and print the form on your computer. These forms use the features provided with Adobe Acrobat. Currently, there is no computation, validation, or verification of the information you enter, and you are still responsible for entering all required information. Instructions may require some information to be handwritten on the form (signatures, for example).

If you experience problems with downloading forms, it is recommended that you upgrade to Adobe Reader 5.0 or higher.

Note: The Acrobat Reader does not allow you to save your completed forms. You should print 2 copies to have one to keep for your records.

Forms:

Form 20, Nebraska Tax Application

[Fill-in Form 20]

Form 59, Cigarette Tax Bond

[Fill-in Form 59]

Form 55, Nebraska Cigarette Tax Report

[Fill-in Form 55]

Form 55A, Nebraska Manufactured & Imported Cigarette Report (updated 7/2007)

[Fill-in Form 55A]

Form 55B, Nebraska Certificate of Tobacco Master Settlement Agreement (updated 11/2007)

[Fill-in Form 55B]

Form 55C, Nebraska Cigarette and Consumer's Use Tax Report

[Fill-in Form 55C]

Form 56, Nebraska Tobacco Products Tax Return for Products Other than Cigarettes

Form 56, Schedule I - Tobacco Products Imported or Manufactured and Exported

[Fill-in Form 56]

[Fill-in Form 56, Schedule I]

Nebraska Cigarette Tax Stamp Postage and Handling Schedule

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