Neb. Admin. Code § 316-57-003 — Purchase and Sale of Authorized Tax Stamps

003.01 Only stamping agents holding a valid Nebraska Stamping Agent’s License may purchase and/or affix authorized tax stamps. 003.02 Stamping agents will purchase authorized tax stamps from DOR. Payment must be made at the time of purchase. Deferred payments are not permitted. 003.03 Authorized tax stamps may be purchased only in quantities as prescribed by DOR. 003.04 Stamping agents purchasing authorized tax stamps are permitted to purchase authorized tax stamps at a discount of 1.85% as a commission for affixing authorized tax stamps. 003.05 Stamping agents who violate any of the provisions of Neb. Rev. Stat. §§ 77-2601 through 77-2622 or any stamping agent who violates any provision of Neb. Rev. Stat. § 69-2708 or any rules and regulations adopted by DOR, including failure to timely file the required reports, may be subject to a penalty not to exceed $1,000 and have their license or discount privileges suspended or revoked. 003.06 Stamping agents are subject to a penalty not to exceed the greater of 500% of the retail value of the cigarettes or $5,000 for affixing an authorized tax stamp to a package of cigarettes not included in the directory. (Neb. Rev. Stat. §§ 69-2708, 69-2709, 77-2608, 77-2612, and 77-2615.01. March 21, 2022.)