Change the tax on sales of electronic nicotine delivery systems

This bill proposes changing how taxes are applied to electronic nicotine delivery systems, such as e-cigarettes, in Nebraska. It would impose a tax of five cents per milliliter on devices containing three milliliters or less of liquid, while devices with more than three milliliters would be taxed at ten percent of their purchase price. The legislation also outlines when the tax must be paid, requiring it to be collected at the point of sale or importation for items not yet taxed. Although the bill details these specific tax rates and collection rules, it was indefinitely postponed and did not become law during the 2024 session.