All Roll Calls
Yes: 261 • No: 0
NebraskaLB212109th Legislature 1st and 2nd SessionslegislatureWALLET
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
Your PRIA Score
Score Hidden
Personalized for You
How does this bill affect your finances?
Sign up for a PRIA Policy Scan to see your personalized alignment score for this bill and every other piece of legislation we track. We analyze your financial profile against policy provisions to show you exactly what matters to your wallet.
Bill Overview
Analyzed Economic Effects
3 provisions identified: 0 benefits, 2 costs, 1 mixed.
Out-of-state tobacco sellers must license
Beginning January 1, 2027, retailers outside Nebraska who ship covered tobacco to Nebraska buyers must get a Nebraska license. Licensed remote sellers are treated as the “first owner” for tax and enforcement. You become subject to Nebraska’s tobacco tax rules after $100,000 in Nebraska sales or 200 separate Nebraska sales in the current or prior year. The license also establishes Nebraska’s authority to enforce these duties.
Monthly filings and records for remote sellers
Beginning January 1, 2027, licensed remote sellers must file a monthly return by the 10th. The return lists kinds, amounts, and purchase prices of covered tobacco shipped to Nebraska buyers in the prior month. Pay the full tax with the return, minus any allowed compensation. Keep complete records and itemized invoices for at least three years after the tax due date. Tax agents may inspect during normal hours; refusing inspection can lead to losing the license.
What counts as a remote tobacco sale
Starting January 1, 2027, a remote retail sale is an order by phone, mail, internet, or similar, when the seller is not with the buyer. It includes delivery by common carrier or when the seller is not present when the buyer takes possession. Covered items include cigars, pipe tobacco, and other tobacco products defined in state law, with some items excluded. These rules set which sales and products must be licensed, reported, and taxed in Nebraska.
Sponsors & Cosponsors
Sponsor
Dave Wordekemper
legislature
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
legislature vote • 4/24/2026
Vote
Yes: 43 • No: 0 • Other: 5
legislature vote • 4/24/2026
Vote
Yes: 41 • No: 0 • Other: 7
legislature vote • 2/5/2026
Final Reading
Yes: 49 • No: 0
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 • 1/14/2026
Vote
Yes: 41 • No: 0 • Other: 7
Actions Timeline
Approved by Governor on February 9, 2026
2/10/2026legislaturePresented to Governor on February 5, 2026
2/6/2026legislatureDispensing of reading at large approved
2/5/2026legislaturePassed on Final Reading 49-0-0
2/5/2026legislaturePresident/Speaker signed
2/5/2026legislaturePlaced on Final Reading
1/30/2026legislatureEnrollment and Review ER94 adopted
1/27/2026legislatureAdvanced to Enrollment and Review for Engrossment
1/27/2026legislaturePlaced on Select File with ER94
1/23/2026legislatureEnrollment and Review ER94 filed
1/23/2026legislatureWordekemper AM1720 to AM319 filed
1/14/2026legislatureWordekemper AM1720 adopted
1/14/2026legislatureRevenue AM319 adopted
1/14/2026legislatureAdvanced to Enrollment and Review Initial
1/14/2026legislatureTitle printed. Carryover bill
1/7/2026legislaturePlaced on General File with AM319
3/10/2025legislatureRevenue AM319 filed
3/10/2025legislatureNotice of hearing for January 31, 2025
1/23/2025legislatureReferred to Revenue Committee
1/16/2025legislatureDate of introduction
1/14/2025legislature
Bill Text
Introduced
2/10/2026
Enrolled / Slip Law
Final / Enacted