This bill amends the Tobacco Products Tax Act to include new regulations for remote retail sales of covered tobacco products. It introduces a licensing requirement for individuals or businesses outside of Nebraska that engage in remote sales of these products to consumers within the state. The bill defines "covered tobacco products" and establishes criteria for what constitutes a remote retail sale, including the methods of order submission and delivery. Additionally, it specifies that these remote sellers must apply for a license and will be subject to the Tobacco Products Tax Act once they reach a certain sales threshold.

The bill also updates existing sections of the law to incorporate these changes, including the definitions of key terms and the responsibilities of licensed sellers. It mandates that all licensed sellers maintain accurate records of their transactions and file monthly returns detailing their sales. The act is set to become operative on January 1, 2027, and repeals several original sections of the law to streamline the regulatory framework.

Statutes affected:
Introduced: 77-4008
Final Reading: 77-4001, 77-4002, 77-4004, 77-4009, 77-4014, 77-4017