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
LB 212 changes Nebraska's tax on cigars, cheroots, and stogies by setting a 20% tax on the purchase price or manufacturing price, with a maximum tax of $0.50 per item. This directly affects first owners (importers or manufacturers) and retailers selling these tobacco products. The bill repeals the previous tax structure for these items and takes effect October 1, 2025. The change applies specifically to these products, not other tobacco or e-cigarette taxes.
Bill status
signed
all 5 stages cleared
Introduction
Jan 2025
Committee Review
Mar 2025
Legislature Passage
Feb 2026
Legislature Passage
Jan 2026
Signed into Law
Feb 2026
Introduced Jan 14, 2025
Signed Feb 10, 2026
Maddy AI version diff · 2 comparisons
What changed between versions
Introduced
→
Enrollment and Review ER94
·
4 edits
MODERATE
The bill was amended to expand its scope from only tobacco products to include remote retail sales of covered tobacco products, and to add additional statutes requiring licensure and regulation. The operative date was changed from October 1, 2025 to January 22, 2026.
Scope change
The bill now requires licensure and regulation of persons engaged in remote retail sales of covered tobacco products, in addition to the original tobacco product tax provisions.
SCOPE
Expanded scope to include remote retail sales of covered tobacco products
TIMELINE
Operative date changed from October 1, 2025 to January 22, 2026
REQUIREMENT
Added requirement for licensure and regulation of remote retail sales
TECHNICAL
Added additional statutes to the bill's scope (sections 77-4004, 77-4009, 77-4014, 77-4017, 77-4001, and 77-4002)
Floor votes · Legislature Jan 14, 2026
How they voted
43–0
Passed · 4 other
Total votes 47
Jan 14, 2026
N
Nonpartisan47
91% Yea
Vote distribution
All Yea
All Nay
Mixed
No data
Full legislative history
Actions timeline
Total actions
20
Key actions
7
Committee
2
Feb 10, 2026
Signed into law
Approved by Governor on February 9, 2026
executive
Feb 5, 2026
Legislature · Passed
President/Speaker signed
legislature
Feb 5, 2026
Legislature · Passed
Passed on Final Reading 49-0-0
legislature
Jan 27, 2026
Legislature · Passed
Enrollment and Review ER94 adopted
legislature
Jan 14, 2026
Legislature · Passed
Revenue AM319 adopted
legislature
Jan 14, 2026
Legislature · Passed
Wordekemper AM1720 adopted
legislature
Mar 10, 2025
Legislature · Passed
Placed on General File with AM319
legislature
Jan 16, 2025
Committee
Referred to Revenue Committee
legislature
Jan 14, 2025
Introduced
Date of introduction
legislature
1 primary · 0 co-sponsors
Sponsors
Role
Legislator
Party
State
District
P
Woody Wordekemper
NNonpartisan
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