Exemption For Native American Indians

019.01 Any sale of cigarettes to a Native American Indian where title and possession are taken within the Indian country of the tribe of which the Native American Indian is an enrolled member is exempt from tax. 019.02 Retailers making exempt sales of cigarettes may receive a credit for the cigarette tax by filing a Nebraska Credit Computation for Cigarettes Sold to Native American Indian Tribal Members in Indian Country, Form 68. To support the credit, the retailer must distinguish on its cigarette sales records the exempt sales to Native American Indians from the nonexempt sales. 019.03 A claim for credit of cigarette tax must be made to the licensed wholesale distributor on the Form 68. 019.04 If a licensed wholesale dealer is not licensed as a stamping agent and receives a Form 68 from a retail customer, the wholesale dealer may submit the Form 68 to the licensed stamping agent from which it purchases stamped cigarettes. 019.05 Licensed stamping agents receive credit for the cigarette tax paid by submitting the completed Form 68 with a subsequent Nebraska Cigarette Purchase Order for Stamps and Impressions. (Neb. Rev. Stat. §§ 59-1514, 59-1518, and 77-2602.05. March 21, 2022.)