This bill amends various sections of Nebraska's statutes concerning the regulation and taxation of tobacco and nicotine products, introducing new definitions such as "alternative nicotine product" and "nicotine analogue." These definitions broaden the range of products subject to regulation, including electronic nicotine delivery systems. The legislation establishes a tax rate of ten percent on electronic nicotine delivery systems with more than three milliliters of consumable material and a twenty percent tax on alternative nicotine products and unspecified tobacco products. It also outlines penalties for manufacturers and importers who provide false information, and it emphasizes the importance of accurate reporting and accountability within the tobacco industry.

Additionally, the bill enhances enforcement measures under the Tobacco Products Tax Act, allowing the Tax Commissioner to suspend or revoke licenses for violations and classify tobacco products involved in violations as contraband, subject to seizure and destruction. It modifies existing provisions regarding the licensing of stamping agents and establishes a timeline for reinstating licenses based on the nature of violations. The act is set to become operative on January 1, 2026, and repeals several existing statutes related to tobacco taxation, aiming to improve regulatory oversight and ensure compliance with public health standards.

Statutes affected:
Introduced: 28-1418.01, 59-1523, 69-2705, 69-2709, 69-2710.01, 77-2604, 77-2612, 77-2615.01, 77-4001, 77-4002, 77-4003.01, 77-4015
Final Reading: 28-1418.01, 59-1523, 69-2705, 69-2709, 69-2710.01, 77-2604, 77-2612, 77-2615.01, 77-4001, 77-4002, 77-4003.01, 77-4007, 77-4008, 77-4015
Slip Law: 28-1418.01, 59-1523, 69-2705, 69-2709, 69-2710.01, 77-2604, 77-2612, 77-2615.01, 77-4001, 77-4002, 77-4003.01, 77-4007, 77-4008, 77-4015