Form 56 "Nebraska Tobacco Products Tax Return for Products Other Than Cigarettes" - Nebraska

What Is Form 56?

This is a legal form that was released by the Nebraska Department of Revenue - a government authority operating within Nebraska. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on December 1, 2019;
  • The latest edition provided by the Nebraska Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form 56 by clicking the link below or browse more documents and templates provided by the Nebraska Department of Revenue.

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Download Form 56 "Nebraska Tobacco Products Tax Return for Products Other Than Cigarettes" - Nebraska

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Nebraska Tobacco Products Tax Return
FORM
for Products Other than Cigarettes
56
Attach Nebraska Schedule I, Form 56, and Nebraska Schedule II, Form 56.
Nebraska ID Number
Tax Period
Please Do Not Write In This Space
Check this box if you have discontinued importing or manufacturing tobacco products.
Name and Location Address
Name and Mailing Address
Section I — Tobacco Products Other Than Snuff
1 Total amount of tobacco imported into or manufactured in Nebraska (Nebraska Schedule I, line 1) ... 1
2 Total amount of tobacco products exported (Nebraska Schedule I, line 2) .. 2
3 Total amount of tobacco products sold to the U.S. government.................... 3
4 Total amount subject to tax (line 1 minus lines 2 and 3) ....................................................................... 4
5 Total tobacco products tax (line 4 multiplied by
) ................................................................... 5
Section II — Snuff
6 Total ounces of snuff imported into or manufactured in Nebraska (Nebraska Schedule II, line 1) ....... 6
7 Total ounces of snuff exported (Nebraska Schedule II, line 2) ..................... 7
8 Total ounces of snuff sold to the U.S. government ........................................ 8
9 Total ounces of snuff subject to tax (line 6 minus lines 7 and 8) ........................................................... 9
10 Total snuff tax (line 9 multiplied by
) ........................................................................................... 10
Section III — Tax Computation
11 Total tax (line 5 plus line 10) ................................................................................................................. 11
12 Collection fee (line 11 multiplied by .025; if the result is $75.00 or more, enter $75.00) ....................... 12
13 Total tobacco products tax (line 11 minus line 12) ................................................................................ 13
14 Credit (credit memorandum must be attached, refer to instructions) .................................................... 14
15 Tobacco products tax due (line 13 minus line 14) ................................................................................. 15
16 Previous balance with applicable interest at
% per year and payments received through
16
c Check this box if your payment is being made electronically.
17 Balance due (line 15 plus line 16). Pay in full with return ..................................................................... 17
Under penalties of law, I declare that I have examined this return, including accompanying schedules, and to the best of my
knowledge and belief, it is correct and complete.
sign
here
Authorized Signature
Phone Number
Signature of Preparer Other than Taxpayer
Phone Number
Title
Date
Address
Date
Email Address
Email Address
Check revenue.nebraska.gov for the Directory of Certified Tobacco Product Manufacturers and Brands approved for sale in Nebraska.
800-742-7474 (NE and IA), or 402-471-5729
This return is due on or before the 10th day of the month following the tax period indicated above.
Mail this return and payment to: Nebraska Department of Revenue, PO Box 94818, Lincoln, NE 68509-4818.
Retain a copy for your records.
5-175-1987 Rev. 12-2019 Supersedes 5-175-1987 Rev. 8-2018
RESET
PRINT
Nebraska Tobacco Products Tax Return
FORM
for Products Other than Cigarettes
56
Attach Nebraska Schedule I, Form 56, and Nebraska Schedule II, Form 56.
Nebraska ID Number
Tax Period
Please Do Not Write In This Space
Check this box if you have discontinued importing or manufacturing tobacco products.
Name and Location Address
Name and Mailing Address
Section I — Tobacco Products Other Than Snuff
1 Total amount of tobacco imported into or manufactured in Nebraska (Nebraska Schedule I, line 1) ... 1
2 Total amount of tobacco products exported (Nebraska Schedule I, line 2) .. 2
3 Total amount of tobacco products sold to the U.S. government.................... 3
4 Total amount subject to tax (line 1 minus lines 2 and 3) ....................................................................... 4
5 Total tobacco products tax (line 4 multiplied by
) ................................................................... 5
Section II — Snuff
6 Total ounces of snuff imported into or manufactured in Nebraska (Nebraska Schedule II, line 1) ....... 6
7 Total ounces of snuff exported (Nebraska Schedule II, line 2) ..................... 7
8 Total ounces of snuff sold to the U.S. government ........................................ 8
9 Total ounces of snuff subject to tax (line 6 minus lines 7 and 8) ........................................................... 9
10 Total snuff tax (line 9 multiplied by
) ........................................................................................... 10
Section III — Tax Computation
11 Total tax (line 5 plus line 10) ................................................................................................................. 11
12 Collection fee (line 11 multiplied by .025; if the result is $75.00 or more, enter $75.00) ....................... 12
13 Total tobacco products tax (line 11 minus line 12) ................................................................................ 13
14 Credit (credit memorandum must be attached, refer to instructions) .................................................... 14
15 Tobacco products tax due (line 13 minus line 14) ................................................................................. 15
16 Previous balance with applicable interest at
% per year and payments received through
16
c Check this box if your payment is being made electronically.
17 Balance due (line 15 plus line 16). Pay in full with return ..................................................................... 17
Under penalties of law, I declare that I have examined this return, including accompanying schedules, and to the best of my
knowledge and belief, it is correct and complete.
sign
here
Authorized Signature
Phone Number
Signature of Preparer Other than Taxpayer
Phone Number
Title
Date
Address
Date
Email Address
Email Address
Check revenue.nebraska.gov for the Directory of Certified Tobacco Product Manufacturers and Brands approved for sale in Nebraska.
800-742-7474 (NE and IA), or 402-471-5729
This return is due on or before the 10th day of the month following the tax period indicated above.
Mail this return and payment to: Nebraska Department of Revenue, PO Box 94818, Lincoln, NE 68509-4818.
Retain a copy for your records.
5-175-1987 Rev. 12-2019 Supersedes 5-175-1987 Rev. 8-2018
Instructions
Who Must File. The first owner of tobacco products (other than cigarettes)
Line 2. Enter the total net invoice amount of tobacco products exported
in Nebraska must file a Nebraska Tobacco Products Tax Return, Form 56,
from Nebraska as shown on Form 56, Schedule I, line 2. Tobacco products
for each tax period.
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.
The first owner is any:
Line 3. Enter the total net invoice amount of tobacco products sold to the
• Nebraska wholesaler who imports or causes to be imported into this
federal government or its agencies. Retain evidence of each sale made to the
state tobacco products to be sold in this state;
federal government with your records.
• Individual or Nebraska retailer who purchases and imports tobacco
Line 6. Enter the total exact number of ounces of snuff imported into or
products directly from a non-Nebraska wholesaler or supplier outside
manufactured in Nebraska as shown on Form 56, Schedule II, line 1.
this state who does not have a tobacco products license;
• Person who makes, manufactures, or fabricates tobacco products in this
Line 7. Enter the total exact number of ounces of snuff exported as shown
state for sale in this state; or
on Form 56, Schedule II, line 2.
• Non-Nebraska wholesaler or supplier who ships or transports tobacco
Line 8. Enter the total number of ounces of snuff sold to the federal
products to retailers in this state and becomes licensed.
government or its agencies. Retain evidence of each sale made to the federal
government with your records.
The first owner of tobacco products in Nebraska cannot transfer the tax
liability to any other person who holds a tobacco products license.
Line 14. Nebraska wholesalers, importers, and non-Nebraska wholesalers
may receive credit for tax paid on tobacco products returned to the
The first owner of tobacco products must report on Form 56, Nebraska
manufacturer as unsaleable. Credit memoranda for returned tobacco and snuff
Schedule I its purchase of: cigars that have not been redefined as a cigarette
are issued by DOR and must be attached to the Form 56 on which credit is
by LB 397 (2019); roll-your-own (RYO) tobacco; cheroots; stogies; periques;
claimed. Do not attach the manufacturer’s affidavit or claim credit before the
granulated, plug cut, crimp cut, ready rubbed, and other smoking tobacco;
credit memorandum has been issued. Amounts incorrectly reported will be
cavendish; plug and twist tobacco; fine cut and other chewing tobacco;
disallowed and may result in penalty and interest assessments.
shorts, refuse scraps, clippings, cuttings, and sweepings of tobacco; and other
kinds and forms of tobacco, prepared for chewing or smoking in a pipe or
Line 16. A balance due resulting from a partial payment, mathematical or
otherwise; except snuff and snuff flour.
clerical errors, penalty, or interest relating to prior returns will be entered in
Beginning September 1, 2019, a tobacco product labeled as anything other
this space by DOR. Any interest included in this balance due is calculated
than a cigarette or not bearing a label, including but not limited to certain
on unpaid tax through the due date of this return. If the amount due is paid
little cigars, certain filtered and non-filtered little cigars, and certain flavored
before the due date, the interest will be recomputed and a credit will be
little cigars were redefined as a cigarette by legislation. To view criteria
given on your next return. If the amount entered has been paid by a previous
for tobacco products, which fall under this new classification, see
Criteria
remittance, it should be disregarded when computing the amount to remit
for Tobacco Products Labeled as Anything Other Than a Cigarette.
All
on line 17. A credit will be indicated by the word “subtract” and can be
cigarettes as redefined by LB 397 sold from wholesale to retail on and after
subtracted from the amount due on line 15. If line 16 shows an amount due,
September 1, 2019, must be on the Nebraska Directory and bear an appropriate
add that amount to line 15.
Nebraska cigarette tax stamp. A list of tobacco products redefined as cigarettes
Line 17. Electronic payments may be made using any of the
under LB 397 can be viewed at:
revenue.nebraska.gov/businesses/other-
following options:
tobacco-products-reclassified-cigarettes-under-lb-397-09102019.
• DOR’s e-pay program (the State withdraws funds from your bank
The first owner of snuff and snuff flour must report its purchases on
account based on the information you provide);
Form 56, Nebraska Schedule II. Snuff is any finely cut, ground, or powdered
• ACH Credit (you work with your bank to deposit funds into the State’s
tobacco that is not intended to be smoked, and includes both “moist snuff”
bank account);
that is intended to be placed in the mouth and “dry snuff” that is intended to
• Nebraska Tele-pay (pay by calling 800-232-0057); or
be inhaled or sniffed through the nose.
• Credit card payments.
When and Where to File. This return, properly signed and accompanied
For more information about these electronic payment options, see the
by check or money order payable to the Nebraska Department of Revenue
“Payment
Options” page on DOR’s website. Those not mandated to pay
(DOR) will be considered filed in a timely manner if postmarked on or before
electronically may attach a check or money order for the amount on line 17,
the tenth day of the month following the month covered by the return. A
made payable to the Nebraska Department of Revenue.
return is required even if no tobacco products tax is due.
Nebraska Manufactured and Imported RYO Sales Report,
Mail this return and payment to the Nebraska Department of Revenue,
Form 56A. Form 56A is supplied with each Form 56 and must be filed even
PO Box 94818, Lincoln, NE 68509-4818.
if you did not sell any RYO tobacco during the tax period. This form must
Preidentified Return. This return is to be used only by the tobacco products
be completed to report any RYO tobacco reported on Form 56 and sold to
licensee whose name is printed on it. If you have not received a preidentified
customers in Nebraska. RYO is any tobacco which, because of its appearance,
return for a reporting period, request a duplicate from DOR. Do not file
type, packaging, or labeling is suitable for use and likely to be offered to, or
returns which have not been preidentified. If the business name, location, or
purchased by, consumers as tobacco for making cigarettes.
mailing address is not correct, mark through the incorrect information and
Verification and Audit. Records to substantiate this return, Schedule I,
plainly print the correct information.
Schedule II, and Form 56A must be retained and be available for a period of
Penalty and Interest. If the return is not filed by the due date, a penalty
at least three years after the due date of the return.
will be assessed in the amount of 25% of the tax due. Interest on the unpaid
Nebraska Cigarette Directory. Check revenue.nebraska.gov for the
tax will be assessed at the rate printed on line 16 from the due date until
“Nebraska Directory of Certified Tobacco Product Manufacturers and
payment is received.
Brands” that are approved for sale in Nebraska. Any cigarettes or RYO
Nebraska Schedule I and Nebraska Schedule II
tobacco not included on the Directory that have been sold, offered for sale, or
Nebraska Schedule I
and
Nebraska Schedule II
are supplied with each
possessed for sale in this state, is contraband and subject to seizure, penalty,
preidentified tax return, Form 56. Each schedule provides space to record
and forfeiture. It is necessary that you review our website on a continuing
pertinent information on tobacco products imported, or caused to be imported
basis to be aware of changes made to this Directory.
into Nebraska, tobacco products manufactured and sold in this state, and
Signatures. This return must be signed by the owner, partner, or corporate
tobacco products exported. The schedules must be completed and attached
to the return.
officer. If the taxpayer authorizes another person to sign this return, there
must be a
power of attorney
on file with DOR. Subscribe to
gov.delivery
for
Specific Instructions
website updates.
Line 1. Enter the total net invoice amount of tobacco products other than
snuff imported into or manufactured in Nebraska as shown on Form 56,
Any person who is paid for preparing a taxpayer’s return must also sign the
return as preparer.
Schedule I, line 1.
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