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NebraskaLB212109th Legislature 1st and 2nd Sessionslegislature

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

Sponsored By: Dave Wordekemper

Signed by Governor

Revenue Committee

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 0 benefits, 2 costs, 0 mixed.

Out-of-state tobacco sellers must get licensed

Beginning 2027-01-01, out-of-state sellers that take Nebraska orders by phone, mail, or online and ship to buyers must get a Nebraska tobacco license after they exceed $100,000 in Nebraska sales or 200 Nebraska orders in the prior or current year. A remote sale means the buyer orders when you are not face-to-face, and you ship by carrier or are not present when the buyer receives the product. The law defines which items are covered, including cigars and pipe tobacco, with some items excluded by statute. Licensed remote sellers are treated as first owners and are subject to Nebraska tobacco tax on these products. By getting the license, the seller accepts that Nebraska can enforce these rules.

Monthly returns and records for remote sellers

Beginning 2027-01-01, licensed remote sellers must file a return by the 10th of each month. The return must list each covered product shipped to Nebraska buyers in the prior month, including kinds, quantities, and the price you paid. You must pay the full tobacco tax due with the return, minus the small reimbursement allowed by law. Keep itemized invoices and records that show purchase prices. Keep records for at least three years after the tax due date. Tax agents can inspect your records, and refusing inspection can lead to license suspension or revocation.

Sponsors & Cosponsors

Sponsor

  • Dave Wordekemper

    Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 261 • No: 0

legislature vote • 2/5/2026

Final Reading

Yes: 49 • No: 0

legislature vote • 1/14/2026

Vote

Yes: 41 • No: 0 • Other: 7

legislature vote • 1/14/2026

Vote

Yes: 44 • No: 0 • Other: 4

legislature vote • 1/14/2026

Vote

Yes: 43 • No: 0 • Other: 5

legislature vote • Unknown

Vote

Yes: 41 • No: 0 • Other: 7

legislature vote • Unknown

Vote

Yes: 43 • No: 0 • Other: 5

Actions Timeline

  1. Approved by Governor on February 9, 2026

    2/9/2026legislature

  2. Presented to Governor on February 5, 2026

    2/6/2026legislature

  3. President/Speaker signed

    2/5/2026legislature

  4. Passed on Final Reading 49-0-0

    2/5/2026legislature

  5. Dispensing of reading at large approved

    2/5/2026legislature

  6. Placed on Final Reading

    1/30/2026legislature

  7. Advanced to Enrollment and Review for Engrossment

    1/27/2026legislature

  8. Enrollment and Review ER94 adopted

    1/27/2026legislature

  9. Enrollment and Review ER94 filed

    1/23/2026legislature

  10. Placed on Select File with ER94

    1/23/2026legislature

  11. Advanced to Enrollment and Review Initial

    1/14/2026legislature

  12. Revenue AM319 adopted

    1/14/2026legislature

  13. Wordekemper AM1720 adopted

    1/14/2026legislature

  14. Wordekemper AM1720 to AM319 filed

    1/14/2026legislature

  15. Title printed. Carryover bill

    1/7/2026legislature

  16. Revenue AM319 filed

    3/10/2025legislature

  17. Placed on General File with AM319

    3/10/2025legislature

  18. Notice of hearing for January 31, 2025

    1/23/2025legislature

  19. Referred to Revenue Committee

    1/16/2025legislature

  20. Date of introduction

    1/14/2025legislature

Bill Text

  • Introduced

    1/14/2025

    PDF

  • Enrolled / Slip Law

    PDF

  • Final / Enacted

    PDF

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