Section 316-57-008 - REPORTS008.01 Every person, firm, or association receiving cigarettes subject to a tax from sources within or outside Nebraska, upon which the tax has not been paid, must pay the tax and make a report of the receipt of untaxed cigarettes to DOR on or before the 15th day of each month for cigarettes received during the preceding month. These reports will state the quantity of cigarettes received, listed by brand name, date, and from whom received. 008.02 Every licensed stamping agent must file monthly reports electronically in the format authorized by DOR. The reports must be filed on or before the 15th day of each month for business conducted during the preceding month and provide information as required by DOR. The report is considered timely filed if electronically submitted to DOR by 11:59 p.m. on the 15th day of each month. If the 15th day of the month falls on a Saturday, Sunday, or approved holiday, the next day not a Saturday, Sunday, or approved holiday shall be the final timely filing date.008.03 If the tax is not paid and the required report is not received on or before the 15th day of the month following the month in which the unstamped cigarettes were received, the report is delinquent and a penalty of 25% of the tax due will be added to the tax liability, together with interest at the rate specified in Neb. Rev. Stat. § 45-104.02, from the due date of the return to the date payment is received.008.04 Records supporting deductions claimed on the monthly reports must be retained by the stamping agent, unless required by the Tax Commissioner to attach supporting documentation to the monthly reports. These records include: 008.04(A) Copies of tax reports made to other states by a Nebraska stamping agent for cigarettes retailed outside Nebraska;008.04(B) Invoices to manufacturers for damaged merchandise returned to the factory for credit; and008.04(C) Memo invoices for transfers of cigarettes from one stamping agent to another, or from one stamping agent to a factory representative for transfer of unstamped cigarettes.008.05 When sales are made for delivery into other states where there is not a state tax report to support these sales, each stamping agent must execute a standard exemption form for each such transaction which shows (a) the date of sale, (b) the name and address of the consignee, and (c) the number of cigarettes sold.008.06 Stamping agents located outside Nebraska will be required to submit a report of Nebraska stamped cigarettes sold to Nebraska retailers. The report will include (a) the date of the sale, (b) the name and address of the retailer, and (c) the number of cigarettes sold. They may also be required, upon request, to furnish copies of tax reports made to other states that show sales made into Nebraska.008.07 When stamped cigarettes are returned to the manufacturer, an invoice must be prepared by the stamping agent describing the product and the number of packages returned. The manufacturer must execute an affidavit that (a) indicates the number of stamped or unstamped packages received, (b) indicates the number of packages received bearing authorized tax stamps, and (c) attests that the packages were destroyed.008.08 Any cigarette tax shortage, evidenced by the entries and calculations on each monthly cigarette tax report, must be paid for by separate electronic payment when the applicable tax report is filed. The discount as described in § 003.04 is not allowed on shortages. Any tax shortage discovered by DOR, upon audit of each tax report, will be billed currently to the stamping agent, who must electronically remit the amount of the shortage. The stamping agent is not permitted to average-out any monthly shortage with any other month that shows more authorized tax stamps were used than the number of cigarettes which were recorded as taxable.316 Neb. Admin. Code, ch. 57, § 008
Sections 77-2604, 77-2608, and 77-2618, R.R.S. 2003. March 7, 2006. Amended effective 3/21/2022