NE LB873

Imposes a 10% excise tax on retail sales of kratom products beginning July 1, 2027, with revenue credited to the Property Tax Credit Cash Fund

Requires kratom retailers to maintain electronic sales records, file monthly tax returns by the 20th of each month, and remit excise taxes to the Department of Revenue

Prohibits sale of products undergoing adulteration testing until test results verify the product is not adulterated

Establishes that processors selling adulterated kratom products will have those products removed from the department's registered kratom products list

Creates prima facie evidence of a Consumer Protection Act violation when kratom products contain adulterated ingredients not reflected on the label