Bill
LB 712
Bill 3 SummaryMain Purpose and Intent:- LB 712 seeks to streamline the taxing scheme for electronic nicotine delivery systems in Nebraska.Key Provisions and Changes:- The bill woul
Main Purpose and Intent:
- LB 712 seeks to streamline the taxing scheme for electronic nicotine delivery systems in Nebraska.
Key Provisions and Changes:
- The bill would strike the current bifurcated tax structure based on the amount of consumable material and replace it with a 40% wholesale tax on all electronic nicotine delivery systems.
Affected Parties:
- Manufacturers, distributors, and retailers of electronic nicotine delivery systems in Nebraska.
- Consumers of these products.
Procedural and Timeline Aspects:
- The bill was introduced in the 109th Nebraska Legislature's First Session in 2025.
- It was advanced to General File by the Revenue Committee.
Compiled from official sources — confirm details with the bill’s official record.
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