Wholesalers of Cigarettes and/or Roll-your-own Tobacco Products Compliance

To ensure compliance with the cigarette and tobacco products tax laws of Nebraska, every resident and nonresident licensed wholesale dealer that sells cigarettes and RYO tobacco to retailers in Nebraska should:

• Verify that all cigarettes and RYO tobacco products that are delivered to a Nebraska retailer are listed on the Directory. Cigarettes and RYO tobacco products that are not listed on the Directory should not be delivered to a Nebraska retailer.

• Inspect all cigarettes to ensure that the cigarettes are properly stamped (see above) with a Nebraska cigarette tax stamp. Cigarettes that do not have a Nebraska cigarette tax stamp, do not have a complete and readable Nebraska cigarette tax stamp, or cigarettes with a cigarette tax stamp from another jurisdiction should not be delivered to a Nebraska retailer.

• Maintain complete and accurate books, records, papers, receipts, invoices, bills of lading, and any other documentation which pertain to the purchase and sale of cigarettes and tobacco products sold in Nebraska or into other states.

The Department encourages you to work with your retail customers to avoid issues with cigarettes and RYO tobacco products delivered to the customer’s retail store.

This policy will take effect July 1, 2017.

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