Nebraska LB 212: Prohibit charging members of the Legislature fees for public record requests

Bill Text

LEGISLATIVE BILL 212
Approved by the Governor February 9, 2026

Introduced by Wordekemper, 15.

A BILL FOR AN ACT relating to the Tobacco Products Tax Act; to amend sections
77-4004, 77-4009, and 77-4014, Reissue Revised Statutes of Nebraska,
section 77-4017, Revised Statutes Cumulative Supplement, 2024, and
sections 77-4001 and 77-4002, Revised Statutes Supplement, 2025; to
require licensure and regulation of persons engaged in remote retail sales
of covered tobacco products as prescribed; to provide for taxation of such
sales; to define and redefine terms; to provide an operative date; and to
repeal the original sections.
Be it enacted by the people of the State of Nebraska,
Section 1. Section 77-4001, Revised Statutes Supplement, 2025, is amended
to read:
77-4001 Sections 77-4001 to 77-4027 and sections 3 and 5 of this act shall
be known and may be cited as the Tobacco Products Tax Act.
Sec. 2. Section 77-4002, Revised Statutes Supplement, 2025, is amended to
read:
77-4002 For purposes of the Tobacco Products Tax Act, unless the context
otherwise requires, the definitions found in sections 77-4002.01 to 77-4007 and
sections 3 and 5 of this act shall be used.
Sec. 3. (1) Covered tobacco product means cigars, pipe tobacco, or any
other tobacco products as defined in section 77-4007, excluding tobacco
products described in subdivisions (1)(f), (1)(g), (1)(j), and (1)(n) of such
section.
(2) For purposes of this section, pipe tobacco means any of the tobacco
products described in subdivisions (1)(d), (e), (h), and (i) of section
77-4007.
Sec. 4. Section 77-4004, Reissue Revised Statutes of Nebraska, is amended
to read:
77-4004 First owner shall mean any person:
(1) Engaged in the business of selling tobacco products in this state who
brings or causes to be brought into this state from outside this state any
tobacco products for sale in this state, including a retailer who purchases
directly from suppliers outside this state who are not licensed pursuant to
subsection (2) of section 77-4009;
(2) Who makes, manufactures, or fabricates tobacco products in this state
for sale in this state; or
(3) Engaged in business outside this state who ships or transports tobacco
products to retailers in this state and who becomes licensed pursuant to
subsection (2) of section 77-4009; or .
(4) Engaged in business outside this state who makes remote retail sales
of covered tobacco products to consumers in this state and who becomes licensed
pursuant to subsection (3) of section 77-4009.
Sec. 5. Remote retail sale of covered tobacco products means an order for
the sale of a covered tobacco product in which:
(1) A consumer submits the order for the covered tobacco product by
telephone or other method of voice transmission, mail, or the Internet or other
online service;
(2) The retailer is not in the physical presence of the consumer when the
request for the sale is made; and
(3) The retailer:
(a) Delivers the covered tobacco product to the consumer by common
carrier, private delivery service, or other method of remote delivery; or
(b) Is not in the physical presence of the consumer when the consumer
obtains possession of the covered tobacco product.
Sec. 6. Section 77-4009, Reissue Revised Statutes of Nebraska, is amended
to read:
77-4009 (1) Each first owner of tobacco products to be sold in this state
shall be licensed by the Tax Commissioner. Every application for such license
shall be made on a form prescribed by the Tax Commissioner. The application
shall include: (a) The name and address of the applicant or, if the applicant
is a firm, partnership, limited liability company, or association, the name and
address of each of its members or, if the applicant is a corporation, the name
and address of each of its officers and the address of its principal place of
business; (b) the location of the place of business to be licensed; and (c)
such other information as the Tax Commissioner may require for the purpose of
administering the Tobacco Products Tax Act.
(2) A person outside of this state who ships or transports tobacco
products to any person in this state to be sold in this state may make
application for a license and be granted such a license by the Tax
Commissioner. If a license is granted, such person shall be subject to the
Tobacco Products Tax Act and shall be entitled to act as a licensee. A person
outside this state who receives a license shall have established sufficient
contact with this state for the exercise of personal jurisdiction over the
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person in any matter or issue arising under the act.
(3) A person outside of this state who makes remote retail sales of
covered tobacco products to consumers in this state shall make application for
a license and be granted such a license by the Tax Commissioner. If a license
is granted, such person shall be subject to the Tobacco Products Tax Act after
making one hundred thousand dollars in sales or two hundred separate sales
transactions of cove