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Nebraska LAWS & TAXES
- It is a Class III misdemeanor to sell, give, or furnish, in any way, any tobacco in any form whatever, or any cigarettes, cigarette paper, vapor products, or alternative nicotine products, to any minor under 19 years of age.1
- It is a Class V misdemeanor for a minor under the age of 19 years to smoke cigarettes or cigars, use vapor products or alternative nicotine products, or use tobacco in any form whatever.2
- Nebraska’s Clean Indoor Air Act has been amended to prohibit the use of vapor products where smoking is prohibited, with the exception of tobacco and vape shops.4
Tobacco/Vapor 21 Law: Federal law passed December 20, 2019 prohibits sales of all tobacco and vapor products to anyone under the age of 21 years old. FDA stated law became effective on that date. States may choose to continue with current age law at the risk of losing federal funding.
Flavor Bans: Federal law prohibits the sale of closed system devices (pods, cartridges) containing e-liquid in flavors other than tobacco or menthol.
- Smoke-free tobacco products are subject to a state excise tax of 20% of the wholesale price. Snuff is taxed at a rate of 44¢ per ounce.3
- Vapor products are taxed at a rate of 5¢ per milliliter for a “delivery system” containing 3 mL or less liquid, and 10% of the purchase price for a “delivery system” containing over 3 mL of liquid.5
Updated July 2023