Form 56 - Nebraska Tobacco Products Tax Return For Products Other Than Cigarettes Page 2
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2Instructions
Who Must File. The first owner of tobacco products (other than
Line 7. Enter the total exact number of ounces of snuff exported from
Nebraska, as shown on Form 56, Schedule II, line 2.
cigarettes) in Nebraska must file a Nebraska Tobacco Products Tax
Return, Form 56, for each tax period.
Line 8. Enter the total number of ounces of snuff sold to the federal
The first owner is any:
government or its agencies. Retain evidence of each sale made to the
federal government with your records.
• person who sells tobacco products in this state and imports or
causes to be imported into this state tobacco products to be sold
Line 14. Credit is allowed for the tax paid on tobacco and snuff that
in this state;
are returned to the manufacturer as unsaleable. Credit memoranda for
returned tobacco and snuff are issued by the Department and must
• retailer in this state who purchases tobacco products directly
from suppliers outside this state who do not have a tobacco
be attached to Form 56 on which credit is claimed. Do not attach the
products license;
manufacturer’s affidavit or claim credit before the credit memorandum
has been issued.
• person who makes, manufactures, or fabricates tobacco products
in this state for sale in this state; or
Credit for the tax paid by the retailer will also be given for tobacco
and snuff sold tax-free to Native American Indians where transfer of
• person who is in business outside this state who ships or transports
title and possession occur within the boundaries of a Native American
tobacco products to retailers in this state and becomes licensed.
Indian reservation in Nebraska. Retailers must complete a
Nebraska
The first owner of tobacco products in Nebraska cannot transfer the
Refund Claim for Cigarettes and Tobacco Products Sold to Native
tax liability to any other person who holds a tobacco products license
American Indians, Form
68. Form 68 must be attached to Form 56.
(i.e., tobacco products cannot be sold tax-free between persons who
hold tobacco products licenses).
Line 16. A balance due resulting from a partial payment, mathematical
or clerical errors, and interest relating to prior returns will be entered
The first owner of the following tobacco products must report on
in this space by the Department. Any interest included in this balance
Form 56, Nebraska Schedule I its purchase of: cigars; roll-your-
due is calculated on unpaid tax through the due date of this return.
own (RYO) tobacco; cheroots; stogies; periques; granulated, plug cut,
If the amount due is paid before the due date, the interest will be
crimp cut, ready rubbed, and other smoking tobacco; cavendish; plug
recomputed and a credit will be given on your next return. If the
and twist tobacco; fine cut and other chewing tobacco; shorts, refuse
amount entered has been paid by a previous remittance, it should be
scraps, clippings, cuttings, and sweepings of tobacco; and other kinds
disregarded when computing the amount to remit on line 17. A credit
and forms of tobacco, prepared for chewing or smoking in a pipe or
will be indicated by the word “subtract” and can be subtracted from
otherwise; except snuff and snuff flour.
the amount due on line 15. If line 16 shows an amount due, add that
The first owner of snuff and snuff flour must report its purchases
amount to line 15.
on Form 56, Nebraska Schedule II. Snuff is any finely cut, ground,
Line 17. Electronic payments may be made using any of the
or powdered tobacco that is not intended to be smoked, and includes
following options:
both “moist snuff” that is intended to be placed in the mouth and
“dry snuff” that is intended to be inhaled or sniffed through the nose.
• Department’s e-pay program (the State withdraws funds from
your bank account based on the information you provide);
When and Where to File. This return, properly signed and
accompanied by check or money order payable to the Nebraska
• ACH Credit (you work with your bank to deposit funds into
Department of Revenue, will be considered filed in a timely manner
the State’s bank account);
if postmarked on or before the tenth day of the month following the
• Nebraska Tele-pay (pay by calling 800-232-0057); or
month covered by the return. A return is required even if no tobacco
• Credit card payments.
products tax is due.
For more information about these electronic payment options,
Mail this return and payment to the Nebraska Department of Revenue,
see the “Electronic Payment Options for Businesses” page on the
PO Box 94818, Lincoln, NE 68509-4818.
Department’s website. Those not mandated to pay electronically
Preidentified Return. This return is to be used only by the tobacco
may attach a check or money order for the amount on line 17, made
products licensee whose name is printed on it. If you have not received
payable to the Nebraska Department of Revenue.
a preidentified return for a reporting period, request a duplicate
from the Nebraska Department of Revenue (Department). Do not
Nebraska Manufactured and Imported RYO Report,
file returns which have not been preidentified. If the business name,
Form 56A is supplied with each Form 56. This form must
Form 56A.
location, or mailing address is not correct, mark through the incorrect
be completed to report any RYO tobacco reported on Form 56 and
information and plainly print the correct information.
sold to customers in Nebraska. RYO is any tobacco which, because
of its appearance, type, packaging, or labeling is suitable for use and
Nebraska Schedule I
likely to be offered to, or purchased by, consumers as tobacco for
and Nebraska Schedule II
making cigarettes.
Nebraska Schedule I
and
Nebraska Schedule II
are supplied with each
preidentified tax return, Form 56. Each schedule provides space to
Verification and Audit. Records to substantiate this return,
record pertinent information on tobacco products imported, or caused
Schedule I, Schedule II, and Form 56A must be retained and be available
to be imported into Nebraska, tobacco products manufactured and
for a period of at least three years after the due date of the return.
sold in this state, and tobacco products exported. The schedules must
Nebraska Cigarette Directory. Check revenue.ne.gov for the
be completed and attached to the return.
“Nebraska Directory of Certified Tobacco Product Manufacturers
Specific Instructions
and
Brands” that are approved for sale in Nebraska. Any cigarettes
Line 1. Enter the total net invoice amount of tobacco products
or RYO tobacco not included on the Directory that have been sold,
imported into Nebraska as shown on Form 56, Schedule I, line 1.
offered for sale, or possessed for sale in this state, shall be deemed
contraband and subject to seizure and forfeiture. It is necessary that
Line 2. Enter the total net invoice amount of tobacco products
you review our website on a continuing basis to be aware of changes
exported from Nebraska as shown on Form 56, Schedule I, line 2.
made to this Directory.
Tobacco products claimed as an export must be shown at the same net
invoice price as included on line 1 of this return or on a prior return.
Signatures. This return must be signed by the owner, partner, or
corporate officer. If the taxpayer authorizes another person to sign this
Line 3. Enter the total net invoice amount of tobacco products sold
return, there must be a
power of attorney
on file with the Department.
to the federal government or its agencies. Retain evidence of each
sale made to the federal government with your records.
Any person who is paid for preparing a taxpayer’s return must also
sign the return as preparer.
Line 6. Enter the total exact number of ounces of snuff as shown on
Form 56, Schedule II, line 1.
9-2013
5-175-1987 Rev.
Supersedes 5-175-1987 Rev. 8-2010
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