Clean Indoor Air

Is the use of heated cigarettes prohibited where combustible cigarette use is prohibited?*

A: Yes, for products that are ignited with a match or a lighter, like a conventional cigarette.

Nebraska’s smoke-free law defines “smoke” or “smoking” as “the lighting of any cigarette, cigar, pipe, or other smoking material or the possession of any lighted cigarette, cigar, pipe, or other smoking material, regardless of its composition.”

A heated cigarette that is “lighted” in the same way that a conventional cigarette is “lighted” is likely to be considered “lighted . . . smoking material” by enforcement authorities.

A: Maybe, for products that are heated electronically.

A heated cigarette that is heated electronically could be considered a cigarette if enforcement authorities interpret the term “lighted” broadly to include concepts such as “activated” or “turned on” and determine that they can be considered “smoking material.”

*For this question, the answer is different and depends on the type of heated cigarette. For a more in-depth explanation of the different types of products, see our Heated Cigarettes fact sheet.

Neb. Rev. Stat. § 71-5727 (2017)


Minimum Legal Sales Age

Are heated cigarettes subject to Nebraska’s minimum legal sales age for tobacco products?

A: Yes.

Nebraska’s minimum legal sales age to purchase tobacco products applies to “tobacco,” which means “tobacco in any form whatever.”

Heated cigarettes are a form of tobacco and therefore, are tobacco products under this law.

Neb. Rev. Stat. § 28-1418 (2017)



Would heated cigarettes be taxed as “cigarettes” under Nebraska’s existing tax law?

A: Maybe.

Nebraska tax law defines a “cigarette” as “any roll for smoking made wholly or in part of tobacco irrespective of size or shape and whether or not such tobacco is flavored, adulterated, or mixed with any other ingredient, the wrapper or cover of which is made of paper or any other material excepting tobacco.”

If enforcement authorities determine that a heated cigarette is “a roll for smoking,” then heated cigarettes will likely be taxed at the same rate as cigarettes.

Neb. Rev. Stat. § 77-2601(5) (2017)

Would heated cigarettes be taxed as “tobacco products” under Nebraska’s existing tax law if they are not taxed as cigarettes?

A: Maybe.

Nebraska law defines “tobacco products” as

(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, and (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, except that tobacco products shall not mean cigarettes

Heated cigarettes may be taxed as tobacco products if an enforcement authority determines that the tobacco in them is “prepared in such manner as to be suitable for . . . smoking.”

Neb. Rev. Stat. § 77-4007 (2017)



Nebraska heated cigarette regulation as of August 24, 2018. 

Click to return to the map page.