Bill

Bill > LB1299


NE LB1299

NE LB1299
Change the tax on sales of electronic nicotine delivery systems


summary

Introduced
01/16/2024
In Committee
01/17/2024
Crossed Over
Passed
Dead
04/18/2024

Introduced Session

108th Legislature

Bill Summary

A BILL FOR AN ACT relating to the Tobacco Products Tax Act; to amend section 77-4008, Revised Statutes Supplement, 2023; to change the tax rate on sales of electronic nicotine delivery systems; and to repeal the original section.

AI Summary

This bill amends the Tobacco Products Tax Act to increase the tax rate on electronic nicotine delivery systems (ENDS) from 10% to 20% of the purchase price or the price at which the first owner sells the ENDS. The bill also removes the previous tax rate of 5 cents per milliliter of consumable material for ENDS with 3 milliliters or less. The bill repeals the original section of the law being amended.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Provisions/portions of LB1299 amended into LB388 by FA445 (on 04/25/2024)

Bill Topics

Health
  • ‐ Tobacco Abuse, Treatment, and Education
Macroeconomics
  • ‐ Taxation, Tax Policy, and Tax Reform

bill text


bill summary

Loading...

bill summary

Loading...
Loading...