IPCPR Legislative | Shipping in Nebraska

Shipping in Nebraska

nebraska

Shipping in Nebraska

A person outside of  Nebraska who ships or transports tobacco products to any person in the state to be sold in the  state may make application for a license and be granted such a license by the Tax Commissioner. If a license is granted, such person shall be subject to the Tobacco Products Tax Act and shall be entitled to act as a licensee.

 

Neb. Rev. Stat. § 77-4009(2): License required; when; application; contents.

 

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

 

Additional information about licensing in Nebraska is available at the Operating Your Business and Definitions link above.

 

The federal PACT Act requirements concerning cigarettes, roll-your-own tobacco, and smokeless tobacco products apply. The federal PACT Act requires any person who sells, transfers, or ships cigarettes, roll-your-own tobacco, and smokeless tobacco into a state to register with the tobacco tax administrator of the state. The federal PACT Act requires delivery sellers to comply with shipping requirements.

 

15 U.S.C. §§ 375 to 378

Nebraska does not have any specific age verification requirements for the shipping of tobacco products. Sellers must comply with general age verification requirements.

 

The federal PACT Act age verification requirements for the shipping of cigarettes, roll-your-own tobacco, and smokeless tobacco products apply.

 

15 U.S.C. §§ 375 to 378

Nebraska imposes a Tobacco Products Tax on the first owner of tobacco products to be sold in the state. The “first owner” is any person: (1) engaged in the business of selling tobacco products in Nebraska who brings or causes to be brought into the state any tobacco products for sale in Nebraska, including a retailer who purchases directly from suppliers outside the state who are not licensed in Nebraska; (2) who makes, manufactures, or fabricates tobacco products in Nebraska for sale in the state; or (3) engaged in business outside Nebraska who ships or transports tobacco products to retailers in the state and who becomes licensed in Nebraska. There are no additional tax requirements for the shipment of tobacco products. Sellers must pay all applicable taxes.

 

Neb. Rev. Stat. § 77-4008
Neb. Rev. Stat. § 77-4004

 

Additional information about taxation in Nebraska, including information about tax rates, filings, and forms, is available at the Taxation and Definitions link above.

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