Nebraska Administrative Code — Title 316 (Revenue) + Title 350 (Property)
Neb. Admin. Code § 316-57-020
Minimum Selling Price
Official textrevenue.nebraska.gov
020.01 A change in the list price of cigarettes by a manufacturer or a change in the Nebraska cigarette tax rate must be followed by a change in the minimum selling price charged by wholesalers and retailers. 020.02 Any change in the minimum selling price of cigarettes becomes effective the same date as the manufacturer’s change or the Nebraska cigarette tax rate change. 020.03 Each step in the minimum pricing calculation must be computed to the tenth of a cent and the result rounded to the next higher cent. (Neb. Rev. Stat. §§ 59-1514 and 59-1518. March 21, 2022.)
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In this chapter (19 sections)
- 316-57-001 · Definitions
- 316-57-002 · Application for Permit to Affix Authorized Tax Stamps
- 316-57-003 · Purchase and Sale of Authorized Tax Stamps
- 316-57-005 · Affixing Authorized Tax Stamps
- 316-57-006 · Inspections of Authorized Tax Stamps
- 316-57-007 · Inspection of Retail and Vending Machine Displays
- 316-57-008 · Reports
- 316-57-010 · Petition for Approval of a Lower Cost
- 316-57-011 · Meeting Competition
- 316-57-012 · Offers of Cigarette Sales
- 316-57-013 · Intent to Injure Competition
- 316-57-014 · Offers of Merchandise Combined with Cigarettes
- 316-57-015 · Offers of Premium Coupons
- 316-57-016 · Coupons for a Reduction in Price
- 316-57-018 · Shelf Payments to Retailers by Manufacturers
- 316-57-019 · Exemption For Native American Indians
- 316-57-020 · Minimum Selling Price
- 316-57-021 · Tobacco Product Manufacturers; Requirement of Quarterly…
- 316-57-022 · Proving an Exception From the Cigarette Definition