On April 25, 2025, the Nebraska Legislature gave final approval to a significant measure to modernize regulations governing alternative nicotine products.
Introduced by Senator Jana Hughes, representing the city of Seward, Bill LB9 redefines the concept of alternative nicotine products. This definition now also includes nicotine analogs, which are synthetic compounds designed to replicate the effects of traditional nicotine.
In addition, the legislation adjusts the enforcement of the Tobacco Products Tax Act. Among the notable changes, the text confirms the authority of the State Department of Revenue to seize products that are not registered under the existing vaping device registration law.
The bill also incorporates provisions of LB125, also sponsored by Senator Hughes. This section establishes, starting January 1, 2026, a 20% tax on the wholesale price of alternative nicotine products. Until now, these products were subject only to the state sales tax, set at 5,5 cents, in addition to any local taxes.
With these adjustments, Nebraska intends to better regulate a constantly evolving market and strengthen tax control over new generation products linked to nicotine consumption.
