All Roll Calls
Yes: 163 • No: 58
NebraskaLB9109th Legislature 1st and 2nd SessionslegislatureWALLET
Change provisions relating to cigarette taxes and the Tobacco Products Tax Act and provide for regulation of products containing nicotine analogues
Sponsored By: Jana Hughes
Signed by Governor
General Affairs Committee
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Bill Overview
Analyzed Economic Effects
6 provisions identified: 0 benefits, 6 costs, 0 mixed.
Higher fees and penalties for stampers
Stamping agents must apply each year and pay a $500 fee if the license is granted. After a hearing, the Tax Commissioner can suspend or revoke licenses and fine up to $1,000 for violations. Knowing violations can bring up to $1,000 for the first offense and up to $5,000 for later offenses, plus misdemeanor charges; some minor errors get 10 days to fix. For certain violations, a civil penalty can be as high as the greater of 500% of the cigarettes’ retail value or $5,000 per case. If you sell to or buy from a licensee removed from the state list for at least 10 days, you are jointly responsible for the taxes and escrow due.
Felony for false cigarette reports
Manufacturers, importers, and stamping agents who knowingly submit false required information commit a Class IV felony. Knowing false submissions can also get a maker and its brand families removed from the state directory. Makers that knowingly or intentionally sell in violation of specified rules can be removed from the directory.
Noncompliant cigarettes can be seized
Selling or handling cigarettes for sale in Nebraska that violate the law is a Class III misdemeanor. Cigarettes that break the rules are contraband and can be seized, forfeited, and destroyed. When a brand is removed from the directory, stamping agents must notify customers and allow a seven-day return window for stock that becomes contraband. Businesses face inventory loss and return handling if products fall off the directory.
Monthly cigarette reports and audits
Stamping agents, wholesalers, and retailers must file sworn monthly reports by the 15th. Manufacturers and importers must file monthly sales reports within 15 days after month-end, or they can submit approved federal reports or authorize federal disclosure instead of duplicate state filings. Anyone who handled cigarettes from a non-directory maker must also file a report within 15 days after the month. The Tax Commissioner generally has three years to issue a tax deficiency notice, or six years if there is no return, fraud, or an omission over 25% of tax.
More state staff to enforce tobacco
The Tax Commissioner can hire inspectors and other staff to enforce cigarette and tobacco tax laws and can seek help from law enforcement and the Attorney General. Administrative costs are paid from the General Fund but are capped at 4% of funds collected under the cited sections. Stronger staffing increases enforcement reach.
New rules for e-cigs and nicotine sales
The law defines alternative nicotine products, nicotine analogues, and what counts as an electronic cigarette device. Parts and accessories count only when sold with a nicotine substance. It also defines a self-service display and a tobacco specialty store. A tobacco specialty store must get at least 75% of sales from tobacco or nicotine items and block entry to people under 21 unless with a parent or guardian. Retailers must set displays and access rules to match these definitions.
Sponsors & Cosponsors
Sponsor
Jana Hughes
legislature
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
legislature vote • 4/24/2026
Vote
Yes: 39 • No: 0 • Other: 10
legislature vote • 4/24/2026
Vote
Yes: 5 • No: 24 • Other: 20
legislature vote • 4/25/2025
Final Reading
Yes: 34 • No: 10
legislature vote • 3/19/2025
Vote
Yes: 41 • No: 0 • Other: 8
legislature vote • 3/19/2025
Vote
Yes: 39 • No: 0 • Other: 10
legislature vote • 3/19/2025
Vote
Yes: 5 • No: 24 • Other: 20
Actions Timeline
Provisions/portions of LB125 amended into LB9 by AM549
6/6/2025legislatureApproved by Governor on April 29, 2025
5/1/2025legislatureConrad FA136 filed
4/25/2025legislatureMotion to return to Select File failed
4/25/2025legislatureConrad FA136 not considered
4/25/2025legislatureDispensing of reading at large approved
4/25/2025legislaturePassed on Final Reading 34-10*-5
4/25/2025legislaturePresident/Speaker signed
4/25/2025legislaturePresented to Governor on April 25, 2025
4/25/2025legislaturePlaced on Final Reading with ST20
4/22/2025legislatureEnrollment and Review ST20 filed
4/22/2025legislatureEnrollment and Review ST20 recorded
4/22/2025legislatureEnrollment and Review ER31 adopted
4/17/2025legislatureAdvanced to Enrollment and Review for Engrossment
4/17/2025legislaturePlaced on Select File with ER31
3/27/2025legislatureEnrollment and Review ER31 filed
3/27/2025legislatureRaybould AM646 to AM549 filed
3/19/2025legislatureRaybould AM646 lost
3/19/2025legislatureGeneral Affairs AM549 adopted
3/19/2025legislatureAdvanced to Enrollment and Review Initial
3/19/2025legislatureGeneral Affairs priority bill
3/12/2025legislaturePlaced on General File with AM549
3/10/2025legislatureGeneral Affairs AM549 filed
3/10/2025legislatureNotice of hearing for February 24, 2025
2/5/2025legislatureRereferred to General Affairs Committee
1/17/2025legislature
Bill Text
Introduced
6/6/2025
Enrolled / Slip Law
Final / Enacted