Bill > LB9

This bill modifies Nebraska's tobacco and nicotine product regulations by expanding definitions and tax provisions to include nicotine analogues, which are substances with chemical structures or effects similar to nicotine. The bill introduces new definitions for "nicotine analogue" and expands existing definitions of alternative nicotine products and electronic nicotine delivery systems to encompass these new substances. It establishes a 20% tax on alternative nicotine products and provides for a five-cent per milliliter tax on electronic nicotine delivery systems containing three milliliters or less of consumable material. The legislation also strengthens enforcement mechanisms by allowing the Tax Commissioner to impose administrative penalties up to $5,000, suspend or revoke licenses for violations, and declare products sold in violation of the act as contraband subject to seizure and destruction. Additionally, the bill modifies reporting requirements for manufacturers and importers, extends the timeframe for deficiency determinations, and provides detailed provisions for handling tobacco product violations. The changes aim to create a more comprehensive regulatory framework for emerging nicotine-related products, with specific attention to nicotine analogues, and will become operative on January 1, 2026.

Budget and Finance, Government Affairs

https://nebraskalegislature.gov/bills/view_bill.php?DocumentID=59013