Vapor Taxes - NE
Nebraska - No Excise Tax: There are no taxes on vapor products
Information is current as of: June 24, 2021 If you are aware of a change or error in this information, please write to HelpDesk@ecblend.com
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Electronic nicotine delivery system means “any product or device containing nicotine, tobacco, or tobacco derivatives that employs a heating element, power source, electronic circuit, or other electronic, chemical, or mechanical means, regardless of shape or size, to simulate smoking by delivering the nicotine, tobacco, or tobacco derivatives in vapor, fog, mist, gas, or aerosol form to a person inhaling from the product or device [including] any substance containing nicotine, tobacco, or tobacco derivatives, whether sold separately or sold in combination with [an aforementioned product, and products] parketed, manufactured, distributed, or sold as an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, electronic hookah, or similar products…and any component, part or accessory [of such a product].” Neb. Rev. Stat. § 28-1418.01(3) (2021)
Electronic smoking device means an electronic nicotine delivery system..[including devices] manufactured, distributed, marketed, or sold as an e-cigarette, e-cigar, e-pipe, e-hookah, or vape pen or under any other product name or descriptor. The term also includes any substance that is used in an electronic smoking device.” Neb. Rev. Stat. § 71-5718 (2021)