Cigarettes and other tobacco products

Nebraska Directory of Certified Tobacco Product Manufacturers and Brands (06/01/2014) 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 (04/22/2014)

Nebraska Licensed Wholesalers of Tobacco Products Other than Cigarettes (04/22/2014)

Nebraska Cigarette Tax Rates

Roll Your Own Cigarette Machines TTB Announcement August 28, 2012

Minimum Selling Prices of Cigarettes

  • Revenue Ruling 57 08 1 Minimum Selling Price of Cigarettes (08/12/2008)
  • Revenue Ruling 57 02 1 Unfair Cigarette Sales Act Advertising (03/14/2002)
  • Cover Letter to Cigarette Wholesalers and Retailers (01/06/2004)
  • Cheyenne (01/11/2010)
  • Commonwealth Brands, Inc (05/12/2014)
  • Farmer’s Tobacco of Cynthiana (06/01/2014)
  • Japan Tobacco International (05/23/2014)
  • King Maker Marketing (02/14/2011)
  • Korea Tobacco and Ginseng (03/07/2014)
  • Liggett Group Inc (05/13/2014)
  • Lorillard (05/12/2014)
  • Philip Morris (05/14/2014)
  • R. J. Reynolds (05/13/2014)
  • Santa Fe Natural (05/13/2014)
  • Sherman’s 1400 Broadway NYC, Ltd. (05/16/2014)
  • Tabacalera Del Este (11/14/2011)
  • U.S. Flue Cured Tobacco Growers (01/13/2014)
  • Xcaliber International (01/13/2014)

Regulations

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

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

  • Form 20CT, Nebraska Cigarette and Tobacco Products License and Registration Applicaton
  • Form 59, Cigarette Tax Bond
  • Form 55B, Nebraska Certificate of Tobacco Master Settlement Agreement
  • Form 55C, Nebraska Cigarette and Use Tax Return
  • Form 56, Nebraska Tobacco Products Tax Return for Products Other than Cigarettes
    • Form 56, Schedule I Tobacco Products Other than Snuff Imported or Manufactured and Exported
    • Form 56, Schedule II Snuff Imported or Manufactured and Exported
  • Form 56A, Nebraska Manufactured & Imported RYO Report
  • Form 68, Nebraska Credit Computation for Cigarettes and Tobacco Products Sold to Native American Reservation Indians
  • Purchase Order for Nebraska Cigarette Tax Stamps (NOTE This form is “read only,” meaning you cannot print or file it.)
  • Nebraska Cigarette Tax Stamp Postage and Handling Schedule (3/2014)

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E-cigarettes get a free ride on other brands – roanoke times: business

RICHMOND Owners of brands geared toward children of all ages are battling to keep notable names like Thin Mint, Tootsie Roll and Cinnamon Toast Crunch off the flavored nicotine used in electronic cigarettes.

General Mills Inc., Girl Scouts of the USA and Tootsie Roll Industries Inc. are among several companies that have sent cease and desist letters to makers of the liquid nicotine demanding they stop using the brands and may take further legal action if necessary. They want to make sure their brands aren t being used to sell an addictive drug or make it appealing to children.

The actions highlight the debate about the array of flavors available for the battery powered devices that heat a liquid nicotine solution, creating vapor that users inhale. The Food and Drug Administration last month proposed regulating electronic cigarettes but didn t immediately ban fruit or candy flavors, which are barred for use in regular cigarettes because of worry the flavors are used to appeal to children.

It s growing pains for the industry that reached nearly $2 billion in sales last year in the face of looming regulation. E cigarette users say the devices address both the addictive and behavioral aspects of smoking without the thousands of chemicals found in regular cigarettes.

There are about 1,500 e liquid makers in the U.S. and countless others abroad selling vials of nicotine from traditional tobacco to cherry cola on the Internet and in retail stores, often featuring photos of the popular treats. Using the brand name like Thin Mint or Fireball conjures up a very specific flavor in buyers minds, in a way that just mint chocolate or cinnamon doesn t.

Using the Thin Mint name which is synonymous with Girl Scouts and everything we do to enrich the lives of girls to market e cigarettes to youth is deceitful and shameless, Girl Scouts spokeswoman Kelly Parisi said in a statement.

The issue of illegally using well known brands on e cigarette products isn t new for some. For a couple of years, cigarette makers R.J. Reynolds Tobacco and Philip Morris USA have fought legal battles with websites selling e cigarette liquid capitalizing on their Camel and Marlboro brand names and imagery. The companies have since released their own e cigarettes but without using their top selling brand names.

It s the age old problem with an emerging market, said Linc Williams, board member of the American E liquid Manufacturing Standards Association and an executive at NicVape Inc., which produces liquid nicotine. As companies goes through their maturity process of going from being a wild entrepreneur to starting to establish real corporate ethics and product stewardship, it s something that we re going to continue to see.

Williams said his company is renaming many of its liquids to names that won t be associated with well known brands. Some companies demanded NicVape stop using brand names such as Junior Mints on their liquid nicotine. In other cases, the company is taking proactive steps to removing imagery and names like gummy bear that could be appealing to children.

We re family oriented. A lot of kids eat our products, we have many adults also, but our big concern is we have to protect the trademark, said Ellen Gordon, president and chief operating officer of Tootsie Roll Industries Inc. When you have well known trademarks, one of your responsibilities is to protect them .