LB712

Nebraska LB712 would change the tax on sales of electronic nicotine delivery systems.

Nebraska LB712 amends the Tobacco Products Tax Act to change the tax rate on electronic nicotine delivery systems. The tax on systems containing three milliliters or less of consumable material is set at five cents per milliliter. For systems with more than three milliliters, the tax is forty percent of the purchase price or the price at which the first owner sells the item. The tax applies to the first owner, manufacturers, and sellers within the state. The bill repeals the original section 77-4008.