Nebraska Administrative Code — Title 316 (Revenue) + Title 350 (Property)
Neb. Admin. Code § 316-57-015 — Offers of Premium Coupons
015.01 A premium coupon attached by a wholesaler or retailer to cartons or packages of cigarettes is a concession given for the purchase of cigarettes and is prohibited by Section Neb. Rev. Stat. § 59-1503. A premium coupon is a coupon which is redeemable by the purchaser for merchandise, cash, trading stamps, or anything of value. 015.02 Premium coupons may be attached by manufacturers to cigarette cartons or packages if such cartons and packages are made available to all retailers and wholesalers in the state without preference. If a manufacturer does not make such premium coupons available to all wholesalers or retailers, then the manufacturer has not overcome the presumption of intent to injure competition among the retailers and wholesalers of this state. (Neb. Rev. Stat. §§ 59-1503 and 59-1514. March 21, 2022.)
Source: official text