IPCPR Legislative | Operating Your Business in Nebraska

Operating Your Business in Nebraska

nebraska

Operating Your Business in Nebraska

Every person engaging in business as a retailer in Nebraska must first obtain a Sales Tax Permit by submitting a Nebraska Tax Application (Form 20). Each first owner of tobacco products to be sold in Nebraska must then obtain a Tobacco Products License for each place of business from the Nebraska Tax Commissioner by filing a Nebraska Cigarette and Tobacco Products License and Registration Application (Form 20CT) and paying a $25 licensing fee. Tobacco Products Licenses remain in effect unless the license is revoked, canceled, or suspended.

 

Neb. Rev. Stat. § 77-4009
Neb. Rev. Stat. § 77-4010

 

The first owner of tobacco products must also file a Nebraska Tobacco Products Tax Return (Form 56) and Schedules I and II on or before the 10th day of each month, along with payment for taxes due.

 

Neb. Rev. Stat. § 77-4014

 

Localities may require additional business licenses.

 

The Nebraska Supreme Court recently ruled that the exemptions for tobacco retail outlets and cigar bars constitute unconstitutional special legislation and are therefore invalid. The Nebraska Legislature passed a bill that clarifies its intent in allowing this exemption, and differentiates cigar and pipe tobacco use from general cigarette use.

 

Big John’s Billiards, Inc. v. Nebraska, 288 Neb. 938, 948-50 (2014)
https://supremecourt.nebraska.gov/sites/supremecourt.ne.gov/files/sc/opinions/s13-803.pdf

 

Nebraska Legislative Bill 118
http://nebraskalegislature.gov/FloorDocs/104/PDF/Intro/LB118.pdf

 

Neb. Rev. Stat. § 71-5730: Exemptions; legislative findings; legislative intent

Form 20: Nebraska Sales Tax Application
http://www.revenue.nebraska.gov/tax/current/fill-in/f_20.pdf

 

Nebraska Department of Revenue: Cigarettes & Other Tobacco Products
http://www.revenue.nebraska.gov/cig/cig_info.html

 

Form 20CT: Nebraska Cigarette and Tobacco Products License and Registration Application
http://www.revenue.nebraska.gov/tax/current/fill-in/f_20ct.pdf

 

Form 56: Nebraska Tobacco Products Tax Return
http://www.revenue.nebraska.gov/tax/current/fill-in/f_56.pdf

 

Form 56, Schedule I: Tobacco Products Other than Snuff Imported or Manufactured and Exported
http://www.revenue.nebraska.gov/tax/current/fill-in/f_56s1.pdf

 

Form 56, Schedule II: Snuff Imported or Manufactured and Exported
http://www.revenue.nebraska.gov/tax/current/fill-in/f_56s2.pdf

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