LB41 LB41
2024 2024
LEGISLATURE OF NEBRASKA
ONE HUNDRED EIGHTH LEGISLATURE
FIRST SPECIAL SESSION
LEGISLATIVE BILL 41
Introduced by Hughes, 24.
Read first time July 29, 2024
Committee: Revenue
1 A BILL FOR AN ACT relating to the Tobacco Products Tax Act; to amend
2 section 77-4008, Revised Statutes Supplement, 2023; to change the
3 tax rate on sales of electronic nicotine delivery systems; and to
4 repeal the original section.
5 Be it enacted by the people of the State of Nebraska,
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1 Section 1. Section 77-4008, Revised Statutes Supplement, 2023, is
2 amended to read:
3 77-4008 (1)(a) A tax is hereby imposed upon the first owner of
4 tobacco products to be sold in this state.
5 (b) The tax on snuff shall be forty-four cents per ounce and a
6 proportionate tax at the like rate on all fractional parts of an ounce.
7 Such tax shall be computed based on the net weight as listed by the
8 manufacturer.
9 (c) The tax on an electronic nicotine delivery system containing
10 three milliliters or less of consumable material shall be five cents per
11 milliliter of consumable material and a proportionate tax at the like
12 rate on all fractional parts of a milliliter.
13 (c) (d) The tax on an electronic nicotine delivery system containing
14 more than three milliliters of consumable material shall be forty ten
15 percent of (i) the purchase price of such electronic nicotine delivery
16 system paid by the first owner or (ii) the price at which the first owner
17 who made, manufactured, or fabricated the electronic nicotine delivery
18 system sells the item to others.
19 (d) (e) For electronic nicotine delivery systems in the possession
20 of retail dealers for which tax has not been paid, the tax under this
21 subsection shall be imposed at the earliest time the retail dealer: (i)
22 Brings or causes to be brought into the state any electronic nicotine
23 delivery system for sale; (ii) makes, manufactures, or fabricates any
24 electronic nicotine delivery system in this state for sale in this state;
25 or (iii) sells any electronic nicotine delivery system to consumers
26 within this state.
27 (e) (f) The tax on tobacco products other than snuff and electronic
28 nicotine delivery systems shall be twenty percent of (i) the purchase
29 price of such tobacco products paid by the first owner or (ii) the price
30 at which a first owner who made, manufactured, or fabricated the tobacco
31 product sells the items to others.
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1 (f) (g) The tax on tobacco products shall be in addition to all
2 other taxes.
3 (2) Whenever any person who is licensed under section 77-4009
4 purchases tobacco products from another person licensed under section
5 77-4009, the seller shall be liable for the payment of the tax.
6 (3) Amounts collected pursuant to this section shall be used and
7 distributed pursuant to section 77-4025.
8 Sec. 2. Original section 77-4008, Revised Statutes Supplement,
9 2023, is repealed.
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Statutes affected:
Introduced: 77-4008