NE LB712

Reduces the tax rate on electronic nicotine delivery systems (e-cigarettes/vapes) from 40% to 10% of the purchase price paid by the first owner

Eliminates the separate lower tax tier for small e-cigarette products containing 3 milliliters or less of consumable material (previously taxed at 5 cents per milliliter)

Applies the new 10% flat rate to all electronic nicotine delivery systems regardless of size, replacing the previous two-tier system

Amends Section 77-4008 of the Tobacco Products Tax Act; introduced January 22, 2025 with 12 legislative sponsors