SLATI State Information: Nebraska 

Nebraska

Clean Indoor Air
Tobacco Excise Tax
Youth Access
Restrictions on Distribution of Tobacco Product Samples or Sales of Single Cigarettes
Restrictions on the Sale of Tobacco Products In Vending Machines
Licensing Requirements
Smoker Protection Laws
Advertising and Promotion
Product Disclosure
Tobacco Divestment
Tobacco Liability
Tobacco Settlement
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View the State of Tobacco Control: 2008 Report for Nebraska

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Clean Indoor Air

It is unlawful for any person to smoke in a public place or place of employment, including restaurants, bars and gaming facilities. Public place means an indoor area to which the public is invited or in which the public is permitted, whether or not the public is always invited or permitted. A private residence is not a public place. The following indoor areas are exempted from this law: 1) up to 20 percent of hotel/motel rooms subject to certain conditions; 2) indoor areas used in connection with a research study on the health effects of smoking as specified; 3) tobacco retail outlets as defined; and 4) cigar bars as specified and defined. Local communities are prohibited from passing stronger local ordinances concerning cigar bars.

NEB. REV. STAT. §§ 71-5716 to 71-5734 (2009).

Government Buildings

Smoking is prohibited in public places and places of employment, the definitions of which cover state and local government buildings.

NEB. REV. STAT. §§ 71-5716 to 71-5734 (2009).

Private Workplaces

Smoking is prohibited in places of employment, the definition of which includes all private workplaces. Place of employment means an indoor area under the control of a proprietor that an employee accesses as part of their employment without regard to whether the employee is present or work is occurring at any given time. A private residence is a place of employment when such residence is being used as a licensed child care program and one or more children who are not occupants of such residence are present.

NEB. REV. STAT. §§ 71-5716 to 71-5734 (2009).

Schools

Smoking is prohibited in public places and places of employment, the definitions of which cover public and private educational facilities.

NEB. REV. STAT. §§ 71-5716 to 71-5734 (2009).

Child Care Centers

Smoking is prohibited in public places and places of employment, the definitions of which cover child care facilities. A private residence is a place of employment when such residence is being used as a licensed child care program and one or more children who are not occupants of such residence are present.

NEB. REV. STAT. §§ 71-5716 to 71-5734 (2009).

Health Facilities

Smoking is prohibited in public places and places of employment, the definitions of which cover health care facilities.

NEB. REV. STAT. §§ 71-5716 to 71-5734 (2009).

Restaurants

Restaurants: Smoking is prohibited in public places and places of employment, the definitions of which cover restaurants.

NEB. REV. STAT. §§ 71-5716 to 71-5734 (2009).



Bars: Smoking is prohibited in public places and places of employment, the definitions of which cover bars. Cigar bars are exempt. Cigar bar means an establishment operated by a holder of a Class C liquor license which: 1) does not sell food; 2) in addition to selling alcohol, annually receives 10 percent or more of its gross revenue from the sale of cigars and other tobacco products and tobacco-related products, except from the sale of cigarettes; 3) has a walk-in humidor on the premises; and 4) does not permit the smoking of cigarettes. Local communities are prohibited from passing stronger ordinances concerning cigar bars.

NEB. REV. STAT. §§ 71-5716 to 71-5734, 53-103(42), 53-124(5)(c),& 53-131 (2009).

Penalties/Enforcement

A proprietor of a place of employment or public place where smoking is prohibited under the Nebraska Clean Indoor Air Act shall take necessary and appropriate steps to ensure compliance. A person who smokes in a place of employment or a public place is guilty of Class V misdemeanor for a first offense and a Class IV misdemeanor for a second or subsequent offenses. A person charged with this offense may voluntarily participate in a smoking cessation program approved by the Department of Health and Human Services at their expense, and the penalty shall be waived upon successful completion of the program. A proprietor who fails, neglects, or refuses to perform a duty under this law is guilty of Class V misdemeanor for a first offense and a Class IV misdemeanor for a second or subsequent offenses. Each day of violation is a separate offense. The Department of Health and Human Services or a local public health department may institute an action in any court with jurisdiction to enjoin any violation of the Nebraska Clean Indoor Air Act. Any interested party may report possible violations of the act to such departments.

NEB. REV. STAT. §§ 71-5731 to 71-5733 (2008).

Tobacco Excise Tax

Cigarettes

Tax rate per pack of 20: 64 cents

Date last changed: October 1, 2002 -- from 34 cents to 64 cents

Year first enacted: 1947

NEB. REV. STAT. § 77-2602(1) (2003).



Beginning October 1, 2004, the revenue from 49 cents of the above tax is deposited into the state general fund. The remainder of the revenue is distributed as follows:

1) Beginning July 1, 1980, one cent is placed in the Nebraska Outdoor Recreation Development Cash Fund;

2) Beginning July 1, 1993, three cents of such tax is placed in the Department of Health and Human Services Finance and Support Cash Fund to carry out sections 81-637 to 81-640 of the Nebraska statutes;

3) Beginning October 1, 2002, seven cents is placed in the Building Renewal Allocation Fund until the purposes of the Deferred Building Renewal Act have been fulfilled;

4) Beginning July 1, 2001, and continuing until June 30, 2016, $1 million dollars each fiscal year is placed in the City of the Primary Class Development Fund;

5) Beginning July 1, 2001, and continuing until June 30, 2016, $1.5 million dollars each fiscal year is placed in the City of the Metropolitan Class Development Fund;

6) Beginning July 1, 2009, and continuing until June 30, 2016, $2.57 million dollars is placed in the Nebraska Public Safety Communication System Cash Fund;

7) Any remaining money is placed in the Nebraska Capital Construction Fund.

NEB. REV. STAT. § 77-2602(2-5) (2007).

Other Tobacco Products

Snuff: 44 cents/oz. and a proportionate rate on all fractional parts of an ounce;

All other tobacco products: 20% of the purchase price of such tobacco products paid by the first owner or the price at which a first owner who made, manufactured, or fabricated the tobacco product sells the items to others.

NEB. REV. STAT. § 77-4008 (2009).



All revenue from the tax on other tobacco products is deposited in the Tobacco Products Administration Cash Fund. All costs required for administration of the Tobacco Products Tax Act shall be paid from such fund.

NEB. REV. STAT. § 77-4025 (2009).

Revenue Collected

$66,710,000

Youth Access

Compliance/Enforcement

None.

Penalties for Sales to Minors

Whoever sells or furnishes tobacco products to a minor is guilty of a Class III misdemeanor for each offense.

NEB. REV. STAT. § 28-1419 (1977).



Any licensee who shall sell, give, or furnish in any way tobacco products to a minor; or allow to be taken from their place of business any tobacco products shall be guilty of a Class III misdemeanor. Any officer, director, or manager having charge or control either separately or jointly with others, of the business of any corporation which violates this provision, if he have knowledge of the same, shall also be subject to these penalties. In addition, such licensee shall be subject to a revocation and forfeiture of their license at the discretion of the court who hears the complaint.

NEB. REV. STAT. § 28-1425 (1977).

Penalties to Minors

A minor who uses tobacco in any form shall be guilty of a Class V misdemeanor. Any minor so charged may be free from prosecution when they furnish evidence for the conviction of the person who sold or gave them tobacco products.

NEB. REV. STAT. § 28-1418 (1977).



Any minor who misrepresents their age while purchasing tobacco products shall be guilty of a Class V misdemeanor.

NEB. REV. STAT. § 28-1427 (1977).

Placement of Tobacco Products

None.

Sign Posting

None

Bidis

None.

Other Provisions

None.

Restrictions on Distribution of Tobacco Product Samples or Sales of Single Cigarettes

Samples

Any person or licensee who shall give or furnish tobacco products to a minor is guilty of a Class III misdemeanor. In addition, a licensee shall be subject to the additional penalty of revocation and forfeiture of their license.

NEB. REV. STAT. §§ 28-1419 & 28-1425 (1977).



Smokeless tobacco products, or coupons or rebate offers for such products, shall not be distributed for promotional purposes by manufacturers, wholesalers, retailers, or representatives of these people. Smokeless tobacco product is defined as: 1) loose tobacco or a flat compressed cake of tobacco that may be chewed or held in the mouth; or 2) a small amount of shredded, powdered, or pulverized tobacco that may be inhaled through the nostrils, chewed, or held in the mouth. Violators of this law may be fined a civil penalty of $500 for the first offense, and between $600 and $3,000 for subsequent offenses. Each violation is considered a separate offense.

NEB. REV. STAT. §§ 69-1901 to 69-1904 (1989).

Single Cigarettes

It is unlawful for any person to sell or distribute in this state, or import or cause to be imported into this state any cigarettes that do not comply with all requirements imposed by or pursuant to federal law and regulations, including the permanent imprinting on the primary packaging of the precise package warning labels in the precise format specified in section Four of the Federal Cigarette Labeling and Advertising Act. Any person who knowingly violates this section is guilty of a Class IV felony.

NEB. REV. STAT. §§ 59-1520 & 59-1522 (2001).

Restrictions on Sale of Tobacco Products in Vending Machines

Placement

Vending machines are prohibited except when located in offices, businesses, plants or factories not open to the public, or in a room where alcohol is dispensed in establishments holding licenses under the Nebraska Liquor Control Act. Localities are specifically allowed to enact stronger ordinances.

NEB. REV. STAT. §§ 28-1429.01 & 28-1429.02 (1992).

Penalty

Violation of the restrictions on placement of vending machines is a Class III misdemeanor. In addition, upon conviction for a second offense, the court shall order a six-month suspension of the license to sell tobacco, and upon conviction for a third or subsequent offense, the license to sell tobacco products shall be permanently revoked.

NEB. REV. STAT. § 28-1429.02 (1992).

Sign Posting

None.

Licensing Requirements

Requirements

Every person, partnership, limited liability company, or corporation must obtain a license from the clerk or finance director of the city, town or village where their place of business is located to sell, keep for sale, or give away in course of trade, any cigars, tobacco, cigarettes, or cigarette material to anyone. A separate license is required for each place of business. Licenses are valid for one year unless suspended or revoked. Dealing in tobacco products without a license is a Class III misdemeanor for each offense.

NEB. REV. STAT. §§ 28-1420 to 28-1423 (1993).

Fee

The annual license fee for retailers is $10 to $25 depending on the class/size of the city. Licenses for wholesalers are $100 if their combined annual sales are over 150,000 packages of tobacco, and $15 if their annual sales are below that amount.

NEB. REV. STAT. § 28-1423 (1993).

License Suspension for Sales to Minors

A licensee who sells, gives or furnishes tobacco products to a minor may have their license revoked at the discretion of the court hearing the complaint.

NEB. REV. STAT. § 28-1425 (1977).

Smoker Protection Laws

None.

Advertising and Promotion

None.

Product Disclosure

None.

Tobacco Divestment

None.

Tobacco Liability

Industry Protection

When the judgment, decree, or final order appealed from directs the payment of money, the bond, deposit of United States Government bonds, or cash deposit shall be the lesser of the amount of the judgment plus interest and applicable court costs, 50 percent of the appellant's net worth, or $50 million. If an appellee proves by a preponderance of the evidence that an appellant is dissipating or diverting assets outside the ordinary course of business to avoid the payment of a judgment, the court may enter any orders necessary to protect the appellee and require the appellant to provide a bond, deposit of United States Government bonds, or cash deposit up to and including the full amount of the judgment.

NEB. REV. STAT. § 25-1916 (2004).

Cause of Action

None.

Tobacco Settlement

Tobacco Control Appropriations

Nebraska appropriated $3,506,000 for tobacco prevention and cessation programs in FY2009 (July 1, 2008 to June 30, 2009) from the state's annual Master Settlement Agreement payment and the state general fund. $2,500,000 was appropriated in FY2008. This is the second year of the FY2008-FY2009 biennium.

FY2008-FY2009 Biennial Budget (L.D. 321) enacted 5/21/07 and effective 7/1/07 (FY2008) & 7/1/08 (FY2009); FY2008-FY2009 Biennial Budget Revisions (L.B. 959) enacted (some line-item vetoes overridden) and effective 4/7/08 (FY2008) and 7/1/08 (FY2009); and L.B. 961 enacted and effective 4/2/08.



The Nebraska Tobacco Settlement Trust Fund is created. The fund shall include any settlement payments or other revenue received by the State of Nebraska in connection with any tobacco-related litigation. Money from the Nebraska Tobacco Settlement Trust Fund shall be transferred to the Nebraska Health Care Cash Fund as specified in section 71-7611.

NEB. REV. STAT. § 71-7608 (2009).



The Nebraska Health Care Cash Fund is created. The State Treasurer shall transfer $56.1 million, no later than July 15, 2009 from the Nebraska Medicaid Intergovernmental Trust Fund and the Nebraska Tobacco Settlement Trust Fund to the Nebraska Health Care Cash Fund, except that such amount shall be reduced by the amount of the unobligated balance in the Nebraska Health Care Cash Fund at the time of the transfer. One million dollars in the Nebraska Health Care Cash Fund is designated each year for the Autism Treatment Program Act for five fiscal years beginning in FY2008. The State Treasurer shall also transfer from the Health Care Cash Fund: 1) $250,000 to the University of Nebraska Medical Center Cash Fund for the Nebraska Regional Poison Center; 2) starting July 1, 2010, $3 million to the Tobacco Prevention and Control Cash Fund; and 3) $500,000 to the Stem Cell Research Cash Fund.

NEB. REV. STAT. § 71-7611 (2009).

Non-Monetary Provisions

The Tobacco Prevention and Control Cash Fund was created. The fund shall be used for a comprehensive statewide tobacco-related public health program administered by the Department of Health and Human Services which includes, but is not limited to: 1) community programs to reduce tobacco use, 2) chronic disease programs, 3) school programs, 4) statewide programs, 5) enforcement, 6) counter-marketing, 7) cessation programs, 8) surveillance and evaluation, and 9) administration.

NEB. REV. STAT. § 71-5714 (2003).

Securitization

None.

Last Updated