NE LB212

Bill

Require licensure of persons engaged in remote sales of covered tobacco products under the Tobacco Products Tax Act and provide for taxation of such sales

Introduced
01/14/2025

In Committee
01/16/2025

Crossed Over
01/14/2026

Passed
02/10/2026

Dead

Signed/Enacted/Adopted
02/10/2026

Introduced Session

109th Legislature

Bill Summary

A BILL FOR AN ACT relating to the Tobacco Products Tax Act; to amend sections 77-4004, 77-4009, and 77-4014, Reissue Revised Statutes of Nebraska, section 77-4017, Revised Statutes Cumulative Supplement, 2024, and sections 77-4001 and 77-4002, Revised Statutes Supplement, 2025; to require licensure and regulation of persons engaged in remote retail sales of covered tobacco products as prescribed; to provide for taxation of such sales; to define and redefine terms; to provide an operative date; and to repeal the original sections.

AI Summary

This bill amends the Tobacco Products Tax Act to require individuals and businesses selling certain tobacco products remotely, meaning they are not physically present with the consumer when the sale is made and deliver the product remotely or the consumer picks it up remotely, to obtain a license from the Tax Commissioner. "Covered tobacco product" is defined to include cigars and pipe tobacco, with some specific exclusions. This licensing requirement applies to those making "remote retail sales," which are defined as sales where the consumer orders via phone, mail, or online, and the seller is not physically present. Licensed sellers will be subject to the Tobacco Products Tax Act and must file returns detailing their sales of these products to consumers in the state. The bill also updates definitions and record-keeping requirements for these remote sellers, with the new provisions becoming operative on January 1, 2027.

Committee Categories

Budget and Finance

Sponsors (1)

Dave Wordekemper (NP)*,

Last Action

Approved by Governor on February 9, 2026 (on 02/10/2026)

Official Document

https://nebraskalegislature.gov/bills/view_bill.php?DocumentID=59371

Version:

Document Type	Source Location
State Bill Page	https://nebraskalegislature.gov/bills/view_bill.php?DocumentID=59371
BillText	https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB212.pdf
BillText	https://nebraskalegislature.gov/FloorDocs/109/PDF/Engrossed/LB212.pdf
BillText	https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB212.pdf
Fiscal Note for LB212	https://nebraskalegislature.gov/FloorDocs/109/PDF/FN/LB212_20260127-092008.pdf
Enrollment and Review ER94	https://nebraskalegislature.gov/FloorDocs/109/PDF/AM/ER94.pdf
Fiscal Note for LB212	https://nebraskalegislature.gov/FloorDocs/109/PDF/FN/LB212_20260114-100717.pdf
Wordekemper AM1720	https://nebraskalegislature.gov/FloorDocs/109/PDF/AM/AM1720.pdf
Revenue AM319	https://nebraskalegislature.gov/FloorDocs/109/PDF/AM/AM319.pdf
Analysis - Committee Statement	https://nebraskalegislature.gov/FloorDocs/109/PDF/CS/LB212.pdf
Fiscal Note for LB212	https://nebraskalegislature.gov/FloorDocs/109/PDF/FN/LB212_20250130-112259.pdf
Analysis - Statement of Intent	https://nebraskalegislature.gov/FloorDocs/109/PDF/SI/LB212.pdf
BillText	https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB212.pdf

Bill > LB212

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (1)

Last Action

Official Document

bill text

bill summary

bill summary

bill summary