# Nebraska LB212: 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 Nebraska LB212, 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, is a 109th Legislature 1st and 2nd Sessions legislature bill sponsored by Dave Wordekemper; status signed, last action 2026-02-09 (Approved by Governor on February 9, 2026) (as of 2026-10-19). - Canonical: https://policyrisk.com/state-bill/NE-LB212-109 - As of: 2026-10-19 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Nebraska LB212 - State: Nebraska - Session: 109th Legislature 1st and 2nd Sessions - Title: 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 - Status: signed - Chamber: legislature - Introduced: 2025-01-14 - Last action: 2026-02-09, Approved by Governor on February 9, 2026 - Sponsor: Dave Wordekemper - Cosponsors: 0 - Subjects: Revenue Committee - Touches household money: no - Roll calls: 6 (261 yes, 0 no in all) - Economic provisions PRIA read: 2 ## Summary No summary available. ## Bill overview: provisions PRIA read - Out-of-state tobacco sellers must get licensed: cost, medium. 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 n… - Monthly returns and records for remote sellers: cost, low. 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… ## Sponsors and cosponsors - Sponsor: Dave Wordekemper, Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-02-05 | legislature | Final Reading | pass | 49 | 0 | | | 2026-01-14 | legislature | Vote | fail | 41 | 0 | 7 | | 2026-01-14 | legislature | Vote | fail | 44 | 0 | 4 | | 2026-01-14 | legislature | Vote | fail | 43 | 0 | 5 | | | legislature | Vote | fail | 41 | 0 | 7 | | | legislature | Vote | fail | 43 | 0 | 5 | ## Actions (20) - 2026-02-09: Approved by Governor on February 9, 2026 (legislature) - 2026-02-06: Presented to Governor on February 5, 2026 (legislature) - 2026-02-05: President/Speaker signed (legislature) - 2026-02-05: Passed on Final Reading 49-0-0 (legislature) - 2026-02-05: Dispensing of reading at large approved (legislature) - 2026-01-30: Placed on Final Reading (legislature) - 2026-01-27: Advanced to Enrollment and Review for Engrossment (legislature) - 2026-01-27: Enrollment and Review ER94 adopted (legislature) - 2026-01-23: Enrollment and Review ER94 filed (legislature) - 2026-01-23: Placed on Select File with ER94 (legislature) - 2026-01-14: Advanced to Enrollment and Review Initial (legislature) - 2026-01-14: Revenue AM319 adopted (legislature) - 2026-01-14: Wordekemper AM1720 adopted (legislature) - 2026-01-14: Wordekemper AM1720 to AM319 filed (legislature) - 2026-01-07: Title printed. Carryover bill (legislature) - 2025-03-10: Revenue AM319 filed (legislature) - 2025-03-10: Placed on General File with AM319 (legislature) - 2025-01-23: Notice of hearing for January 31, 2025 (legislature) - 2025-01-16: Referred to Revenue Committee (legislature) - 2025-01-14: Date of introduction (legislature) ## Bill text - Introduced, 2025-01-14: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB212.pdf) - Enrolled / Slip Law: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB212.pdf) - Final / Enacted: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB212.pdf) ## Related bills - LB468: Change provisions relating to inheritance taxes, change certain fee and tax provisions, and eliminate a sales tax exemption relating to data centers (failed) - LB13: Require the Department of Health and Human Services to file a state plan amendment relating to child care (failed) - LB677: Change provisions of the Nebraska Medical Cannabis Regulation Act and provide for regulation of medical cannabis (failed) - LB646: Provide an exemption from brand inspections and change fees under the Livestock Brand Act (failed) - LB170: Eliminate the sales tax exemptions for candy and soft drinks (failed) - LB714: Change provisions relating to motor vehicle taxes and fees (failed) ## Sources - [Introduced (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB212.pdf) - [Enrolled / Slip Law (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB212.pdf) - [Final / Enacted (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB212.pdf) ## Related - [LB468: Change provisions relating to inheritance taxes, change certain fee and tax pro…](https://policyrisk.com/state-bill/NE-LB468-109) - [LB13: Require the Department of Health and Human Services to file a state plan amendm…](https://policyrisk.com/state-bill/NE-LB13-109) - [LB677: Change provisions of the Nebraska Medical Cannabis Regulation Act and provide f…](https://policyrisk.com/state-bill/NE-LB677-109) - [LB646: Provide an exemption from brand inspections and change fees under the Livestock…](https://policyrisk.com/state-bill/NE-LB646-109) - [LB170: Eliminate the sales tax exemptions for candy and soft drinks](https://policyrisk.com/state-bill/NE-LB170-109) - [LB714: Change provisions relating to motor vehicle taxes and fees](https://policyrisk.com/state-bill/NE-LB714-109) - [Nebraska bills](https://policyrisk.com/states/nebraska/bills) - [Nebraska state hub](https://policyrisk.com/states/nebraska) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/NE-LB212-109 (as of 2026-10-19).