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-LEGISLATURE OF NEBRASKA
-ONE HUNDRED NINTH LEGISLATURE
-FIRST SESSION
-LEGISLATIVE BILL 712
+NEBRASKA LEGISLATURE
 
-Introduced by Hughes, 24; Brandt, 32; Clements, 2; Clouse, 37; DeKay, 40;
-Dorn, 30; Hardin, 48; Holdcroft, 36; Murman, 38; Riepe, 12;
-Sorrentino, 39; Spivey, 13.
-Read first time January 22, 2025
-Committee: Revenue
-A BILL FOR AN ACT relating to the Tobacco Products Tax Act; to amend1
-section 77-4008, Revised Statutes Cumulative Supplement, 2024; to2
-change the tax rate on sales of electronic nicotine delivery3
-systems; and to repeal the original section. 4
-Be it enacted by the people of the State of Nebraska,5
-LB712
-2025
-LB712
-2025
--1-
-Section 1. Section 77-4008, Revised Statutes Cumulative Supplement,1
-2024, is amended to read: 2
-77-4008 (1)(a) A tax is hereby imposed upon the first owner of3
-tobacco products to be sold in this state. 4
-(b) The tax on snuff shall be forty-four cents per ounce and a5
-proportionate tax at the like rate on all fractional parts of an ounce.6
-Such tax shall be computed based on the net weight as listed by the7
-manufacturer. 8
-(c) The tax on an electronic nicotine delivery system containing9
-three milliliters or less of consumable material shall be five cents per10
-milliliter of consumable material and a proportionate tax at the like11
-rate on all fractional parts of a milliliter. 12
-(c) (d) The tax on an electronic nicotine delivery system containing13
-more than three milliliters of consumable material  shall be forty ten14
-percent of (i) the purchase price of such electronic nicotine delivery15
-system paid by the first owner or (ii) the price at which the first owner16
-who made, manufactured, or fabricated the electronic nicotine delivery17
-system sells the item to others. 18
-(d) (e) For electronic nicotine delivery systems in the possession19
-of retail dealers for which tax has not been paid, the tax under this20
-subsection shall be imposed at the earliest time the retail dealer: (i)21
-Brings or causes to be brought into the state any electronic nicotine22
-delivery system for sale; (ii) makes, manufactures, or fabricates any23
-electronic nicotine delivery system in this state for sale in this state;24
-or (iii) sells any electronic nicotine delivery system to consumers25
-within this state. 26
-(e) (f) The tax on tobacco products other than snuff and electronic27
-nicotine delivery systems shall be twenty percent of (i) the purchase28
-price of such tobacco products paid by the first owner or (ii) the price29
-at which a first owner who made, manufactured, or fabricated the tobacco30
-product sells the items to others. 31
-LB712
-2025
-LB712
-2025
--2-
-(f) (g) The tax on tobacco products shall be in addition to all1
-other taxes. 2
-(2) Whenever any person who is licensed under section 77-40093
-purchases tobacco products from another person licensed under section4
-77-4009, the seller shall be liable for the payment of the tax.5
-(3) Amounts collected pursuant to this section shall be used and6
-distributed pursuant to section 77-4025. 7
-Sec. 2.  Original section 77-4008, Revised Statutes Cumulative8
-Supplement, 2024, is repealed. 9
-LB712
-2025
-LB712
-2025
--3-
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+Fiscal Notes for LB712 - Change the tax on sales of electronic nicotine delivery systems
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+Available Fiscal Notes
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+Fiscal Note for LB712 submitted January 14, 2026 10:08am
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+Fiscal Note for LB712 submitted April 08, 2025 7:42am
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+Fiscal Note for LB712 submitted February 27, 2025 12:13pm
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