Form 56 - Tobacco Products Tax Return For Products Other Than Cigarettes Page 2
Download a blank fillable Form 56 - Tobacco Products Tax Return For Products Other Than Cigarettes in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form 56 - Tobacco Products Tax Return For Products Other Than Cigarettes with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2INSTRUCTIONS
WHO MUST FILE. The fi rst owner of tobacco products other
VERIFICATION AND AUDIT. Records to substantiate this
than cigarettes in Nebraska must fi le a Nebraska Tobacco Products
return, the Nebraska Schedule I, and Form 55A must be retained
Tax Return, Form 56, for each tax period. The fi rst owner of
and be available for a period of at least three years after the due
tobacco products in Nebraska cannot transfer the tax liability
date of the return.
to any other person who holds a tobacco products license (i.e.,
SPECIFIC INSTRUCTIONS
tobacco products cannot be sold tax-free between persons who
LINE 1. Enter the total net invoice amount of all tobacco products
hold tobacco products licenses). Tobacco products include cigars,
other than cigarettes imported into Nebraska this month plus the
roll-your-own tobacco, cheroots, stogies, periques, granulated,
total amount of tobacco products manufactured and sold to others
plug cut, crimp cut, ready rubbed, and other smoking tobacco,
in this state from Nebraska Schedule I, Form 56, line 1.
snuff, snuff fl our, cavendish, plug and twist tobacco, fi ne cut and
LINE 2. Enter the total net invoice amount of all tobacco products
other chewing tobacco, shorts, refuse scraps, clippings, cuttings,
other than cigarettes exported to other states from Nebraska
and sweepings of tobacco, and other kinds and forms of tobacco,
Schedule I, Form 56, line 2. Any amount of tobacco products
prepared in such manner as to be suitable for chewing or smoking
claimed as an export on this line must have been included on line 1
in a pipe or otherwise.
of this return or on a prior return.
The fi rst owner is any person engaged in the business of selling
LINE 3. Enter the total net invoice amount of all tobacco products other
tobacco products in this state who imports or causes to be imported
than cigarettes sold to the federal government or its agencies. Retain
into Nebraska tobacco products to be sold in this state, and any
evidence of sale to the federal government with your records.
person who makes, manufactures, or fabricates and sells tobacco
products in Nebraska. The fi rst owner of tobacco products in this
LINE 9. Credit is allowed for the tax paid on tobacco products other
state includes retailers who purchase directly from nonlicensed
than cigarettes which are returned to the manufacturer as unsalable.
suppliers located outside Nebraska. Suppliers of tobacco products
Credit memoranda for returned tobacco products are issued by
other than cigarettes engaged in business outside Nebraska may
the Nebraska Department of Revenue and must be attached to the
obtain a tobacco products license. Out-of-state suppliers who
Nebraska Tobacco Products Tax Return, Form 56, on which credit
obtain a tobacco products license become the fi rst owners of the
is claimed. Do not attach the manufacturer’s affi davit or claim
tobacco products imported into Nebraska.
credit before the credit memorandum has been issued.
WHEN AND WHERE TO FILE. This return, properly signed
Credit for the tax paid by the retailer will also be given for tobacco
and accompanied by check or money order payable to the
products sold tax-free to reservation Indians where transfer of title
Nebraska Department of Revenue, will be considered timely fi led
and possession occur within the boundaries of an Indian reservation
if postmarked on or before the tenth day of the month following
in Nebraska. Retailers must complete a Nebraska Refund Claim
the month covered by the return. A return is required even if no
for Cigarettes Sold to Native American Indians, Form 68. Form 68
tobacco products tax is due.
must be attached to the Nebraska Tobacco Products Tax Return,
Form 56.
Mail this return and payment to the Nebraska Department of
Revenue, P.O. Box 94818, Lincoln, Nebraska 68509-4818.
LINE 11. A balance due resulting from a partial payment,
mathematical or clerical errors, and interest relating to prior returns
PREIDENTIFIED RETURN. This return is to be used only by the
will be entered in this space by the department. The amount of
tobacco products licensee whose name is printed on it. If you have
not received a preidentifi ed return for a reporting period, request
interest includes interest on unpaid tax through the due date of this
return. If the amount due is paid before the due date, the interest
a duplicate from the department. Do not fi le returns which have
will be recomputed and a credit will be given on your next return.
not been preidentifi ed. If the business name, location, or mailing
If the amount entered has been paid by a previous remittance, it
address is not correct, mark through the incorrect information and
should be disregarded when computing the amount to remit on
plainly print the correct information.
line 12. A credit will be indicated by the word “subtract” and can
INTEREST. Interest on the unpaid tax will be assessed at the
be subtracted from the amount due on line 10. If line 11 shows an
rate printed on line 11 from the due date until the date payment
amount due, add that amount to line 10.
is received.
LINE 12. Attach a check or money order payable to the Nebraska
NEBRASKA SCHEDULE I
Department of Revenue for the amount reported on line 12.
Tobacco Products Imported or
NEBRASKA CIGARETTE DIRECTORY. Y. Y Check our Web
Manufactured and Exported
site for the “Nebraska Directory of Certifi ed Tobacco Product
A Nebraska Schedule I, Form 56, is supplied with each
Manufacturers and Brands” that are approved for sale in Nebraska.
preidentifi ed tax return. The schedule provides space to record
Any cigarettes or RYO tobacco not included on the Directory that
pertinent information on tobacco products other than cigarettes
have been sold, offered for sale, or possessed for sale in this state,
imported or caused to be imported into Nebraska and tobacco
shall be deemed contraband and subject to seizure and forfeiture.
products manufactured and sold in this state. The schedule must
It is necessary to review our Web site on a continuing basis to be
be completed and attached to the return.
aware of changes made to this Directory.
Nebraska Manufactured and Imported Cigarette Report,
SIGNATURES. This return must be signed by the owner, partner,
Form 55A. A Form 55A is supplied with each Form 56. This form is
or corporate offi cer. If the taxpayer authorizes another person to
required to be completed to report any roll-your-own (RYO) tobacco
sign this return, there must be a power of attorney on fi le with the
reported on this Form 56 and sold to customers in Nebraska. RYO
department.
is any tobacco which, because of its appearance, type, packaging, or
labeling is suitable for use and likely to be offered to, or purchased
Any person who is paid for preparing a taxpayer’s return must also
by, consumers as tobacco for making cigarettes.
sign the return as preparer.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Form 4791 - Tobacco Products - Other Than Cigarettes Retailer Tax-paid Purchases From Missouri Licensed Wholesalers - Schedule F
Financial
Schedule B (form 4389) - Tobacco Products - Other Than Cigarettes Customer Returns To Inventory
Financial
Form B-a-2 - Application For Cigarette Distributor's License And Tobacco Products (other Than Cigarettes) Or Update To An Existing Application
Financial
Related Categories
Parent category: Financial