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the state of

Nebraska

State Legislative Info

GOVERNOR

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
Patrick J. O'Donnel
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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9 tips for being an advocate

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Nebraska CALLS TO ACTION

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Nebraska LAWS & TAXES

laws

  • 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.

taxes

  • 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
  1. Nebraska Revised Statute 28-1419
  2. Nebraska Revised Statute 28-1418
  3. Sales Tax Handbook – Nebraska Tobacco Excise Taxes
  4. Nebraska Revised Statute 71-5730
  5. Nebraska Statute 77-4008. Tax imposed

Updated July 2023

9 Tips for Being an Advocate

get to know your lawmakers

and where they stand on important issues. If you can, set up a face-to-face meeting to express your concerns. Otherwise, call or send a letter or email.
find my reps
01

track local legislation

through your municipal websites using keyword alerts. City officials can help you set these up.
02

share casaa calls to action

on social media and with friends and family.
03

complete our calls to action

sharing them is great, but make sure you complete our CTAs yourself and make your voice heard!
national ctas
04

Attend
hearings & meetings

even if you don't feel comfortable speaking, just being physically present can make a huge impact when many people show up to show their support for those speaking.
Tips for Meetings
05

register to vote

and make sure you participate in local, state, and federal elections.
register now
06

alert casaa
to local legislation

in your area. We rely on crowdsourcing some information from our members - no one knows your community better than you!
contact us
07

spread the word

encourage everyone you know to join CASAA and participate in CTAs. Our strength is in our numbers!
join us
08

follow us on social media

for access to the latest news, science, and information. Be sure to join your state's Facebook group as well!
09
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