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State Legislative Info


Jim Pillen
Office of the Governor
P.O. Box 94848
Lincoln, NE 68509-4848
Phone: (402) 471-2244
Fax: (402) 471-6031

THE Unicameral Legislature

Office of the Clerk
of the Nebraska Legislature
Brandon Metzler
Room 2018
State Capitol
P.O.Box 94604
Lincoln, NE 68509-4604
Phone: (402) 471-2271

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current laws & taxes

regulating smokeless tobacco & vapor products

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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 21 years of age.1
  • It is a Class V misdemeanor for a minor under the age of 21 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 April 2024

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