LB212

Nebraska LB212 requires licensure for remote sales of tobacco products and imposes a tax on such sales.

Nebraska LB212 amends the Tobacco Products Tax Act to require licensure for individuals engaged in remote sales of tobacco products within the state. The bill also imposes a tax on these sales, with different rates for various tobacco products, including cigars, cheroots, stogies, snuff, and electronic nicotine delivery systems. The tax rates vary based on the type and quantity of the product. The tax applies to the purchase price or the manufacturer's price, whichever is higher.