Nebraska Schedule III (Form 56), Consumable Material - 3mL or Less Imported or Manufactured and Exported, is the schedule the Nebraska Department of Revenue (DOR) uses to collect imports and exports of electronic nicotine delivery systems (ENDS) that contain three milliliters or less of consumable material. Wholesalers, importers and manufacturers attach it to Form 56 for the same tax period. On FillingPDF you can fill out the schedule online and download or print the completed PDF; the form and its instructions are published by the DOR.
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What is Schedule III (Form 56)?
Nebraska Schedule III (Form 56), Consumable Material - 3mL or Less Imported or Manufactured and Exported, is the Nebraska Department of Revenue schedule attached to Form 56 to report imports and exports of electronic nicotine delivery systems (ENDS) containing three milliliters or less of consumable material.
The schedule has two parts. The first lists consumable material imported into Nebraska or manufactured in Nebraska and sold there; its total in milliliters goes on line 1 and on line 11 of Form 56. The second lists consumable material imported or manufactured in Nebraska and exported to other states; its total goes on line 2 and on line 12 of Form 56.
The instructions define the terms. Consumable material is any liquid solution or material containing nicotine or a nicotine analogue that is depleted as an ENDS device is being used. ENDS means any product or device containing nicotine, a nicotine analogue, tobacco or tobacco derivatives that uses a heating element, power source, electronic circuit or other electronic, chemical or mechanical means to simulate smoking by delivering vapor, fog, mist, gas or aerosol to the person inhaling.
This schedule is only for ENDS containing three milliliters or less. ENDS containing more than three milliliters are reported on Form 56, Schedule IV. Schedule III is not filed on its own: it is attached to Form 56. The printed revision is 5-269-2023 Rev. 7-2025, which supersedes Rev. 10-2023.
Who needs to file Schedule III (Form 56)?
Three groups report on Schedule III (Form 56), according to the DOR instructions:
- Nebraska wholesalers and importers report consumable material imported into Nebraska during the month for which Form 56 is filed, including the name and address of the vendor it was purchased from.
- Non-Nebraska wholesalers who become licensed for Tobacco Products Tax report the name and address of the Nebraska customer to whom the consumable material was sold.
- Nebraska manufacturers who make consumable material in Nebraska and sell it to individuals and retailers in Nebraska include those sales on Schedule III for the same tax period as Form 56.
Any of these filers who exported consumable material to other states during the tax period also completes the exports section.
Do not use this schedule for ENDS containing more than three milliliters of consumable material; Form 56, Schedule IV covers those. In the exports section, do not list consumable material on which no tax was previously paid.
Non-Nebraska wholesalers cannot claim both consumable material returned to the manufacturer and consumable material returned from customers for the same item.
When to file Schedule III (Form 56)
Complete Schedule III (Form 56) for the same tax period as the Form 56 it is attached to. The instructions tie imports to the month for which Form 56 is being filed, and exports to the same tax period as Form 56. The schedule prints no separate due date: it is submitted whenever Form 56 is submitted.
Enter the tax period in the space at the top of the schedule. If you claim credit for consumable material returned to the manufacturer as unsaleable, wait until the DOR has issued the credit memorandum; the instructions say not to claim credit or attach the manufacturer's affidavit before then. Amounts incorrectly reported will be disallowed and may result in penalty and interest.
Documents you need
- Additional schedule with the same information, only if you need more space to list all imports and exports of consumable material.
- DOR credit memorandum, attached to Form 56, only when you claim credit on line 24 of Form 56 for consumable material returned to the manufacturer as unsaleable; do not attach the manufacturer's affidavit or claim the credit before the memorandum is issued.
How to fill out Schedule III (Form 56)
Enter name, ID number and tax period
At the top, enter the name on Form 56, your Nebraska ID Number and the tax period. Use the same tax period as the Form 56 you attach this to.
Identify the vendor or customer
In the imports section, enter the invoice date, invoice number and the name, city and state of the party. Nebraska wholesalers and importers report the vendor purchased from; non-Nebraska wholesalers report the Nebraska customer sold to; Nebraska manufacturers report sales in Nebraska.
Enter the brand family
Write the brand family of the product being reported on each row.
Enter the net invoice price
Enter the invoiced amount less all trade and cash discounts allowed and received. It includes the cost of the ENDS device and the consumable material.
Complete Columns A, B and C
Column A: number of ENDS containing consumable material. Column B: exact volume per unit as listed by the manufacturer, such as 1, 2.5 or 3 milliliters. Column C: multiply Column A by Column B to get total milliliters.
Total the imports on line 1
Enter the exact total milliliters imported or manufactured in Nebraska on line 1, and repeat it on line 11 of Form 56.
List exports to other states
In the exports section, enter the invoice date and number, the customer's name, city and state, brand family, net invoice price and Columns A, B and C for each customer. List only material on which tax was previously paid.
Total the exports on line 2
Enter the exact total milliliters exported on line 2, and repeat it on line 12 of Form 56.
Report returned material correctly
Show consumable material returned from customers as negative numbers: on line 2 for returns from outside Nebraska (Nebraska wholesalers and importers), or on line 1 for returns from Nebraska customers (non-Nebraska wholesalers).
Review and download the completed PDF
Check each row and total, then download or print the completed PDF from FillingPDF, keep a copy and attach it to Form 56 as described under How to submit.
How to submit Schedule III (Form 56)
You can return Schedule III (Form 56) by mail, or by electronic media that you attach to Form 56.
- By mail: attach the schedule to Form 56 and mail both to Nebraska Department of Revenue, PO Box 94818, Lincoln, NE 68509-4818.
- By electronic media: a schedule with the same format and information may be submitted on a CD, USB drive or flash drive. Attach it to Form 56 and return it to the Nebraska Department of Revenue.
If you need more room to list all imports and exports, attach a schedule with the same information. Keep a copy for your records, as the form directs. When you claim credit for returned consumable material, attach the DOR credit memorandum to Form 56. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Reporting ENDS that contain more than three milliliters on Schedule III; those belong on Form 56, Schedule IV.
- Listing exported consumable material on which no tax was previously paid; the exports section covers only material on which tax was paid.
- Claiming credit for consumable material returned to the manufacturer before the DOR has issued the credit memorandum, or attaching the manufacturer's affidavit early.
- Entering returns from customers as positive numbers; they are reported as negative numbers (line 2 for returns from outside Nebraska, line 1 for non-Nebraska wholesalers' returns from Nebraska customers).
- Claiming both returned-to-manufacturer credit and returned-from-customer reporting for the same item as a non-Nebraska wholesaler.
- Entering a rounded volume in Column B instead of the exact volume the manufacturer lists, such as 1, 2.5 or 3 milliliters.
- Figuring the net invoice price without subtracting trade and cash discounts, or leaving out the cost of the ENDS device and consumable material.
- Not carrying line 1 to line 11 of Form 56, or line 2 to line 12 of Form 56.
- Mailing the schedule alone instead of attaching it to Form 56.
Frequently asked questions
What is Nebraska Schedule III (Form 56)?
It is the Nebraska Department of Revenue schedule that you attach to Form 56 to report imports and exports of ENDS containing three milliliters or less of consumable material. Its totals carry to lines 11 and 12 of Form 56.
What is the difference between Schedule III and Schedule IV of Form 56?
Schedule III covers ENDS containing three milliliters or less of consumable material. Form 56, Schedule IV is used to report imports and exports of ENDS containing more than three milliliters, so the volume per unit decides which schedule you use.
Where do I mail Schedule III (Form 56)?
Attach it to Form 56 and mail both to Nebraska Department of Revenue, PO Box 94818, Lincoln, NE 68509-4818. The instructions also let you submit a schedule in the same format on a CD, USB drive or flash drive, attached to Form 56.
Can I fill out Schedule III (Form 56) online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the schedule with the DOR; you return it with Form 56 through the DOR's channels.
How do I calculate Column C on Schedule III?
Multiply the number of ENDS in Column A by the number of milliliters in Column B, using the exact volume the manufacturer lists (for example 1, 2.5 or 3). Enter the result in Column C; the Column C amounts add up to line 1 or line 2.
Which exports do I list on Schedule III?
List each customer you exported consumable material to during the same tax period as Form 56. The net invoice price is the amount on which tax was previously paid, and you must not list consumable material on which no tax was previously paid.
How do I report consumable material returned by a customer?
Report it as a negative number. Nebraska wholesalers and importers use line 2 for returns from customers outside Nebraska; non-Nebraska wholesalers use line 1 for returns from Nebraska customers.
Can I claim credit for consumable material returned to the manufacturer?
Nebraska wholesalers or importers and non-Nebraska wholesalers may receive credit for tax paid on unsaleable material returned to the manufacturer. Attach the DOR credit memorandum when you claim it on line 24 of Form 56; do not claim before it is issued.
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