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Licensees Nebraska Licensed Cigarette Stamping Agents (07/21/2026) Nebraska Licensed Wholesalers of Tobacco Products Other than Cigarettes (07/21/2026) Regulations Title 316, Chapter 57 -- Cigarette Tax Compact Santee Sioux Nation and State of Nebraska Cigarette Tax Compact Information for Wholesalers, Stamping Agents, and Manufacturers of Cigarettes and Tobacco Products Nebraska Cigarette Tax Information for Software Developers PACT Act Registration and Reporting Requirements (11/16/2023) Stamping Agent Contraband Cigarette Guidance and Penalty Schedule Information for Retailers of Cigarettes and Tobacco Products Cigarette & Tobacco Retailer Information Retailer Contraband Cigarette Guidance and Penalty Schedule Kratom Information Other Notices and Information Contraband Electronic Nicotine Delivery Systems (ENDS) Guidance and Penalty Schedule Immediate Attention Required Tobacco Products Tax Act Legislative Bill 1204 Manufacturer of Electronic Nicotine Delivery System (ENDS) Certification Notice A summary of LB1204 (2024) relating to tobacco is available on the 2024 Nebraska Legislative Changes webpage