NE LB212

Out-of-state sellers making remote retail sales of covered tobacco products (cigars, pipe tobacco, other tobacco products) to Nebraska consumers must obtain a license from the Tax Commissioner

Licensing and tax obligations apply after reaching $100,000 in sales or 200 separate transactions of covered tobacco products in the preceding or current calendar year

Licensed remote sellers must file monthly returns by the 10th of each month detailing the kinds, quantity, and purchase price of covered tobacco products shipped to Nebraska consumers

Remote sellers must maintain complete records of all itemized invoices for covered tobacco products sold to Nebraska consumers, including purchase prices paid

Becomes operative January 1, 2027