Are Nicotine Vapes (e-cigarettes) Legal in Nebraska? (2026)

Instrument

Alternative nicotine products: definition, sale to persons under 21, tax

Source

https://nebraskalegislature.gov/laws/statutes.php?statute=28-1418.01

Retrieved

2026-11-06

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28-1418.01.
(1) Alternative nicotine product means any noncombustible product containing nicotine or a nicotine analogue that is intended for human consumption, whether chewed, absorbed, dissolved, or ingested by any other means. Alternative nicotine product does not include any electronic nicotine delivery system, cigarette, cigar, or other tobacco product, or any product regulated as a drug or device by the United States Food and Drug Administration under Chapter V of the Federal Food, Drug, and Cosmetic Act;
(5) Nicotine analogue means a substance that has:

(a) A chemical structure substantially similar to nicotine; or

(b) An effect on the central nervous system that is substantially similar to, or greater than, the effect on the central nervous system of nicotine;

28-1419.
(1) Whoever shall sell, give, or furnish, in any way, any tobacco in any form whatever, or any cigars, cigarettes, cigarette paper, electronic nicotine delivery systems, or alternative nicotine products, to any person under twenty-one years of age, is guilty of a Class III misdemeanor for each offense.

77-4008.
(f) The tax on alternative nicotine products shall be twenty percent of (i) the purchase price of such products paid by the first owner or (ii) the price at which a first owner who made, manufactured, or fabricated the product sells the items to others.

Instrument

ENDS delivery-sale ban; ENDS manufacturer certification; contraband

Source

https://nebraskalegislature.gov/laws/statutes.php?statute=28-1429.05

Retrieved

2026-11-06

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28-1429.05. Electronic nicotine delivery system; delivery sale; prohibited; violation; penalty.
(1) A person shall not, by delivery sale, sell, give, or furnish to any consumer in this state any electronic nicotine delivery system. A violation of this subsection is a Class I misdemeanor.

(2) Any common carrier that knowingly transports any electronic nicotine delivery system in any form for a person who is in violation of subsection (1) of this section is guilty of a Class I misdemeanor.

(3) In addition to any other penalty, a violation of this section shall constitute a deceptive trade practice under the Uniform Deceptive Trade Practices Act and shall be subject to any remedies or penalties available for a violation of such act.

(4) All electronic nicotine delivery systems that are sold, given, or furnished in violation of this section are subject to seizure, forfeiture, and destruction and shall not be purchased or sold in the state. The cost of such seizure, forfeiture, and destruction shall be borne by the person from whom the products are seized.

(5) This section does not apply to the following:

(a) The shipment of electronic nicotine delivery systems to a foreign trade zone that is established under 19 U.S.C. 81a et seq. and that is located in this state if the products are from outside of this country, were ordered by a distributor in another state, and are not distributed in this state;

(b) A government employee who is acting in the course of the employee's official duties; or

(c) The shipment of electronic nicotine delivery systems to a university that is acquiring the systems to conduct basic and applied research, if the systems are exempt from federal excise tax under 26 U.S.C. 5704(a).

77-4011.01. Certification required; when; application; contents; fee; issuance of certification.
(1) Each manufacturer of electronic nicotine delivery systems that are sold at retail in this state, whether directly or through a distributor, wholesaler, retailer, or similar intermediary or intermediaries, shall be certified as provided in this section.

(2) An application for certification under this section shall be made on a form and in a manner prescribed by the Tax Commissioner. The application shall include:

(a) The name and address of the applicant or, if the applicant is a firm, partnership, limited liability company, or association, the name and address of each of its members or, if the applicant is a corporation, the name and address of each of its officers and the address of its principal place of business;

(b) The location of the principal place of business to be licensed;

(c) If applicable, a copy of the Prevent All Cigarette Trafficking (PACT) Act Registration Form (ATF Form 5070.1) as submitted by the applicant to the Bureau of Alcohol, Tobacco, Firearms and Explosives of the United States Department of Justice, and an attestation that the applicant is in compliance with, and will continue to comply with, all applicable requirements of 15 U.S.C. 375 and 376;

(d) An attestation that the applicant will comply with all applicable laws of Nebraska and of the applicant’s principal place of business;

(e) For an applicant with a principal place of business outside the United States, a declaration, in a form prescribed by the Tax Commissioner, from each of its importers into the United States of any of its brands to be sold in the State of Nebraska, that the importer accepts joint and several liability with the applicant for all liability imposed in accordance with the Tobacco Products Tax Act, including any fees, costs, attorney's fees, and penalties imposed under the act;

(f) An attestation that the applicant’s products fully comply with the requirements of the United States Customs and Border Protection agency, including accurate Entry Summary forms (CPB Form 7501), and that the applicant is not in violation of 18 U.S.C. 541, 542, or 545;

(g) A list of each type or model of electronic nicotine delivery system of the manufacturer which is sold in this state; and

(h) Such other information as the Tax Commissioner may require for the purpose of administering the Tobacco Products Tax Act.

(3) An application for a certification under this section shall be accompanied by a nonrefundable fee in an amount equal to seventy-five dollars for each type or model of electronic nicotine delivery system which is sold in this state.

(4) A manufacturer shall not cause to be sold at retail in this state any type or model of electronic nicotine delivery system not included in the application under this section without first:

(a) Filing an amended certification form in a form and manner prescribed by the Tax Commissioner; and

(b) Paying the appropriate fee under subsection (3) of this section.

(5) Upon receipt of an application in proper form and payment of the fee, the Tax Commissioner shall issue a certification to the applicant, except as provided in section
77-4013
. A certification shall not be assignable, shall be valid only for the person in whose name it is issued, and shall be continuously valid unless suspended, canceled, or revoked by the Tax Commissioner.

(6) A manufacturer who is certified under this section shall have established sufficient contact with this state for the exercise of personal jurisdiction over the manufacturer in any matter or issue arising under the Tobacco Products Tax Act.

77-4027. Contraband.
(1) Any tobacco products that have been sold, offered for sale, or possessed for sale in this state in violation of the Tobacco Products Tax Act are declared to be contraband goods and may be seized by the Tax Commissioner, by the commissioner's agents or employees, or by any peace officer of this state, when directed by the commissioner to do so, without a warrant.

(2) The Tax Commissioner may, upon satisfactory proof, direct the return of any confiscated tobacco products when the commissioner has reason to believe that the owner thereof has not willfully or intentionally evaded any tax imposed under section
77-4008
.

(3) Any tobacco products forfeited to the state under this section shall be destroyed or used for law enforcement purposes and then destroyed. The cost of such seizure, forfeiture, and destruction shall be borne by the person from whom the products are seized.

(4) The Tax Commissioner, agents and employees of the commissioner, and any peace officer of this state, when acting pursuant to this section, shall not in any way be responsible in any court for the seizure or the confiscation of any tobacco products.