Bill
LB 125
Bill 2 SummaryMain Purpose: LB 125 amends current law to define "nicotine analogues" and include them in the definition of "alternative nicotine products", subjecting them to the s
Main Purpose: LB 125 amends current law to define "nicotine analogues" and include them in the definition of "alternative nicotine products", subjecting them to the same 20% wholesale tax as other tobacco products.
Key Provisions:
- Defines "nicotine analogues" and includes them in the definition of "alternative nicotine products"
- Imposes a 20% wholesale tax on alternative nicotine products, including nicotine analogues
Affected Parties:
- Manufacturers, distributors, and retailers of alternative nicotine products containing nicotine analogues
- Consumers of alternative nicotine products containing nicotine analogues
- Nebraska Department of Revenue responsible for collecting the new tax
Procedural/Timeline Details:
- LB 125 was introduced on January 10, 2025
- Portions of LB 125 were amended into LB 9 by AM549
Compiled from official sources — confirm details with the bill’s official record.
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