LB9

Nebraska LB9 amends cigarette tax regulations and introduces rules for nicotine analogue products.

Nebraska LB9 modifies the Tobacco Products Tax Act by updating reporting requirements for cigarette manufacturers and importers. It mandates monthly sales reports and federal excise tax returns. The bill also redefines terms like "electronic nicotine delivery system" and "alternative nicotine product." It imposes penalties for violations, including fines and license suspension. Additionally, it declares tobacco products involved in violations to be contraband and subject to seizure and forfeiture. The act becomes effective on January 1, 2026.