Are e-cigarettes in any section of the state’s statutes included in the definition of "Tobacco Products"?

Neb. Rev. Stat. § 77-4007 (2024)


How does the state define an e-cigarette?

Sales Restrictions

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], any product or device marketed, manufactured, distributed, or sold as an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, electronic hookah, or similar products…and [a]ny component, part, or accessory [of such a product].”
Neb. Rev. Stat. § 28-1418.01(3) (2024)

Use Restrictions

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. § 71-5718.01 (2024)


Consumable material means “any liquid solution or other material containing nicotine that is depleted as an electronic nicotine delivery system is used.”
Neb. Rev. Stat. § 77-4003.1 (2024)

Tobacco products shall mean “(1) cigars, (2) cheroots, (3) stogies, (4) periques, (5) granulated, plug cut, crimp cut, ready rubbed, and other smoking tobacco, (6) snuff, (7) snuff flour, (8) cavendish, (9) plug and twist tobacco, (10) fine cut and other chewing tobacco, (11) shorts, refuse scraps, clippings, cuttings, and sweepings of tobacco, (12) other kinds and forms of tobacco, prepared in such manner as to be suitable for chewing or smoking in a pipe or otherwise or both for chewing and smoking, and (13) electronic nicotine delivery systems [but not cigarettes]…”
Neb. Rev. Stat. § 77-4007 (2024)


Is there a state excise or special tax (non-sales tax) placed on e-cigarettes?

Tax on electronic nicotine delivery system containing 3 ml or less of consumable material is $0.05 per ml; tax on those containing more than 3 ml of consumable material is 10% of wholesale price.
Neb. Rev. Stat. § 77-4008(c)-(d) (2024)


What regulations are in place for e-cigarette packaging?



What restrictions are in place for retail or youth access?

Sale/distribution of electronic nicotine delivery systems to persons under age 21 prohibited.
Neb. Rev. Stat. §§ 28-1419(1) 28-1425 (2024)

Use of electronic nicotine delivery systems by persons under age 21 prohibited.
Neb. Rev. Stat. § 28-1418 (2024)

Vending machine sales of electronic nicotine delivery systems are restricted to locations inaccessible to the general public or in locations where liquor is sold.
Neb. Rev. Stat. § 28-1429.02 (2024)

Self-service displays of electronic nicotine delivery systems restricted to tobacco specialty stores and cigar bars.
Neb. Rev Stat. § 28-1429.03 (2024)


Is a retail license or permit required to sell e-cigarettes?

Neb. Rev. Stat. § 28-1420 (2024)


What smoke-free restrictions exist for e-cigarette use?

Use of electronic smoking devices included in the definition of “smoking” (Neb. Rev. Stat. § 71-5727 (2024)) and prohibited in places of employment and public places (Neb. Rev. Stat. § 71-5729 (2024)), with some exceptions (Neb. Rev. Stat. §§ 71-5730, 71-5735 (2024)).


Nebraska e-cigarette regulations as of June 15, 2024.

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