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Cigarettes & Other Tobacco Products

Cigarette and Tobacco Reporting Requirements (LB 590 – Operative Date: January 1, 2013)

Beginning January 1, 2013, tobacco product manufacturers, importers, wholesalers, retailers, and stamping agents are subject to new reporting and licensing requirements for the sale of cigarettes in Nebraska. These new, detailed reporting requirements are to ensure the collection of cigarette taxes and escrow on all cigarettes sold in the state.

Nebraska Directory of Certified Tobacco Product Manufacturers and Brands  (11/18/2013)

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

FIRE SAFE CIGARETTES
The Reduced Cigarette Ignition Propensity Act is administered by the State Fire Marshal's (SFM) Office. In order for cigarettes to be legally sold in Nebraska:

(1) Each cigarette of a brand family must be certified as fire safe by the SFM's office; and

(2) The brand family must be listed in the Nebraska Department of Revenue's Directory.

The SFM's Office complete listing of certified fire safe cigarettes can be found at the SFM website.

IMPORTANT NOTICE ON THE BAN OF FLAVORED CIGARETTES
With the passage of the federal Family Smoking Prevention and Tobacco Control Act, the Food and Drug Administration (FDA) now has regulatory authority over the manufacture, marketing, and distribution of tobacco products. As a result of this action, effective September 22, 2009, cigarettes and their component parts (including the tobacco, filter, or paper) shall not contain, as a constituent (including a smoke constituent) or additive, an artificial or natural flavor (other than tobacco or menthol) or an herb or spice, including strawberry, grape, orange, clove, cinnamon, pineapple, vanilla, coconut, licorice, cocoa, chocolate, cherry, or coffee, that is a characterizing flavor of the tobacco product or tobacco smoke. Additional information is available on the FDA website.

Alphabetic Listing of Cigarette Brands

Have you received a cigarette tax assessment letter from the 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 Licensed Cigarette Wholesale Dealers – Stamping Agents (03/21/2014)

Nebraska Licensed Wholesalers of Tobacco Products Other than Cigarettes (03/21/2014)

Nebraska Cigarette Tax Rates

Roll-Your-Own Cigarette Machines – TTB Announcement August 28, 2012

Minimum Selling Prices of Cigarettes:

Regulations:

The forms below are 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 the latest version of Adobe Reader.

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:


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