Lawmakers in Nebraska have introduced legislation to increase the tax on vaping products.
The tax on electronic nicotine delivery system (ENDS) products will be 40 percent of the purchase price of the device if the bill becomes law.
The tax is to be paid by the first owner or at a price at which the first owner who made, manufactured, or fabricated the ENDS product sells the item to others, the proposed bill states.
For ENDS products in the possession of retail dealers for which tax has not been paid, the bill states that the tax shall be imposed at the earliest time the retail dealer “brings or causes to be brought into the state” any ENDS device for sale.
The bill is currently with the Revenue Committee in Nebraska’s House of Representatives.