Form 55b - Tobacco Product Manufacturer'S Certification - 2017
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10State of Nebraska
Tobacco Product Manufacturer’s Certification
Pursuant to Neb. Rev. Stat. § 69-2706 (Cum. Supp. 2016)
General Information and Directions for Completion of Selected Provisions of Form 55B
Definitions:
•
For manufacturers whose cigarettes are not yet sold in
(a) “Brand Family: means all styles of cigarettes sold under
Nebraska, this Certification must be submitted and the
the same trademark and differentiated from one another
manufacturer and its brands must be listed on the Directory
by means of additional modifiers or descriptors, including,
before beginning sales in Nebraska.
but not limited to, “menthol”, “lights”, “kings” and “100s”,
and includes any brand name (alone or in conjunction with
•
For manufacturers making any changes to their annual
any other word), trademark, logo, symbol, motto, selling
Certification or initial Certification, the supplemental
message, recognizable pattern of colors, or any other
Certification noting the changes must be submitted
indicia of product identification identical or similar to, or
at least thirty (30) calendar days prior to that change
identifiable with, a previously known brand of cigarettes.
becoming effective.
(b) “Cigarette” has the same meaning as in Neb. Rev. Stat. §
To whom are Certifications delivered:
69-2702(4).
The Certification and any supplemental Certification must be
(c) “Directory” means the listing of all tobacco product
delivered to both the:
manufacturers that have provided current and accurate
certifications conforming to the requirements of Neb. Rev.
Nebraska Department of Revenue
Stat. §§ 69-2706 through 69-2711 and all brand families
PO Box 94818
that are listed in such certifications, except as provided by
Lincoln, NE 68509-4818
said statutes.
Attention:
Cliff Thomas
Tax Specialist Sr.
(d) “Master Settlement Agreement” has the same meaning as
in Neb. Rev. Stat. § 69-2702(9).
and
Nebraska Attorney General’s Office
(e) “Participating Manufacturer” has the same meaning
Consumer Protection Division
prescribed in Section II(jj) of the Master Settlement
PO Box 98920
Agreement defined in Neb. Rev. Stat. § 69-2702(9).
Lincoln, NE 68509-8920
(f) “Nonparticipating Manufacturer” means any tobacco pro-
duct manufacturer that is not a participating manufacturer.
•
All other correspondence, escrow agreements, bank
account statements, packaging samples, and other
(g) “Qualified Escrow Account” has the same meaning as in
documents pertaining to the Nebraska Tobacco Product
Neb. Rev. Stat. § 69-2702(10).
Manufacturer’s Certification must be sent to the Attorney
(h) “Stamping Agent” means a person that is authorized
General’s Office.
to affix tax stamps to packages or other containers of
Records Retention Requirement
cigarettes under Neb. Rev. Stat. § 77-2603 or any person
that is required to pay the tobacco tax imposed pursuant to
Tobacco product manufacturers shall maintain all invoices and
Neb. Rev. Stat. § 77-4008 on roll-your-own cigarettes.
documentation of sales and other information relied upon for the
certification for a period of five years, unless otherwise required
(i) “Tobacco Product Manufacturer” has the same meaning
by law to maintain them for a greater period of time.
prescribed in Neb. Rev. Stat. § 69-2702(13).
Compliance with other statutes:
(j) “Units sold” has the same meaning prescribed in Neb. Rev.
Stat. § 69-2702(14).
The fact that a tobacco product manufacturer or brand family is
listed on the Directory maintained by the Nebraska Department
Who is required to file this Certification?
of Revenue merely means that the tobacco product manufacturer
•
Every tobacco product manufacturer that intends to sell
and brand family have been approved pursuant to Neb. Rev. Stat.
cigarettes, including roll-your-own cigarettes, within
§ 69-2706 and does not mean that they are compliant with other
the State of Nebraska, whether directly or through any
State laws applicable to the sale and/or distribution of cigarettes.
distributor, retailer, or similar intermediary.
Instructions:
•
Participating manufacturers must complete Parts 1, 2(A),
2(C-E), 3, and 9.
Part 1: Manufacturer’s Identification.
•
Nonparticipating manufacturers must complete the entire
Every participating and nonparticipating cigarette manufacturer
form except Part 2A.
must complete Part 1 A and B.
When is the Certification due?
A nonparticipating cigarette manufacturer must be in full
•
For manufacturers whose cigarettes are sold in Nebraska,
compliance with Neb. Rev. Stat. § 69-2703(2), which requires
this Certification is due on an annual basis no later than
quarterly payments of escrow.
April 30th of each year.
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1-2017
5-221-2002 Rev.
Supersedes 5-221-2002 Rev. 1-2016
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