Form 68 - Nebraska Credit Computation For Cigarettes And Tobacco Products Sold To Native American Reservation Indians Page 2

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INSTRUCTIONS
The white and canary copies of this form should be
WHO MAY FILE. Any retailer located on an Indian
presented to the wholesaler by the retailer with each order
reservation in Nebraska who sells cigarettes or tobacco
of cigarettes or tobacco products. Credit is not allowed for
products to a Native American reservation Indian, where
taxes paid to the wholesaler on any cigarettes or tobacco
title and possession of such items are taken within the
products purchased from the wholesaler, but not yet sold
boundaries of a Native American Indian reservation in
to an exempt Native American reservation Indian.
Nebraska must complete and sign this form in order to
receive credit for the cigarette and/or tobacco products
RETENTION OF RECORDS. The retailer should
tax previously paid to the wholesaler. A reservation
distinguish on its records the exempt Native American
Indian is a Native American Indian who resides in
reservation Indian transactions from the nonexempt
Nebraska on an Indian reservation.
transactions for each sale to support the claims on
Form 68, and retain a copy of the form.
IMPORTANT NOTE: The retailer must identify the
name of the Indian reservation it is located on. If this
CREDIT ALLOWANCE. The cigarette or tobacco
information is not completed, the credit will not be
products wholesaler’s signature in the designated space
issued.
evidences that credit has been allowed the retailer for
WHEN AND WHERE TO FILE. Retailers of cigarette
the amount claimed on line 5 or 8. The white copy
of Form 68 must be attached to the Purchase Order
or tobacco products may receive credit against their
for Nebraska Cigarette Tax Stamps to receive the tax
next purchase for those cigarettes or tobacco products
credit for cigarettes from line 5. Tobacco products
previously sold to exempt Native American reservation
licensees must attach the white copy of Form 68 to
Indians. The retailer must complete a separate Form 68
their Nebraska Tobacco Products Tax Return, Form 56,
for credits of cigarette tax from any Form 68 for credits
to receive the credit from line 8.
of Other Tobacco Products tax.

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