Inspection of Retail and Vending Machine Displays

007.01 All packages of cigarettes are to be arranged in display cases, display counters, or cigarette racks so as to visibly reveal the authorized tax stamp if such arrangement is feasible. Any person who owns or uses a display case, display counter, or cigarette rack that is constructed so that it is not feasible to arrange the cigarette packages in a manner to visibly reveal the authorized tax stamp, is required to unlock or open any and all such cases, counters, or racks for a complete examination and inspection of the cigarette packages upon request of an authorized DOR agent. 007.02 All packages of cigarettes are to be packed in cigarette vending machines in a manner that, if any packages are visible while in the machine, the tax stamps are clearly visible to the public. 007.03 Any person who owns or operates a cigarette vending machine that is constructed so that any packages of cigarettes it contains are not visible to the public is required to unlock and open any and all machines owned or operated for a complete examination and inspection of the cigarette packages. 007.04 If any such vending machine is located on premises not owned or controlled by the owner or operator of the vending machine located thereon, access to the interior of the machine must be provided at all reasonable times during ordinary business hours to the Tax Commissioner or his or her authorized agent for the purpose of ascertaining if the packages bear authorized tax stamps. (Neb. Rev. Stat. § 77-2605. March 21, 2022.)