Vaping laws in Nebraska – Age, Use, Sales Ban & New Rules

Vaping laws in Nebraska

Nebraska, a state known for its vast plains and agricultural heartland, is also cultivating a distinct and increasingly strict regulatory environment for vaping products. As e-cigarettes and similar devices have become more common, the Cornhusker State has responded with a series of laws aimed at controlling their sale and use. For anyone in Nebraska, understanding the state’s unique approach is essential for navigating the legal landscape in 2025.

So, frst of all, is vaping legal in Nebraska? Yes, vaping is legal in Nebraska for adults aged 21 and over, but it operates under tight controls. Key regulations include a statewide ban on vaping in most indoor public places, a new law prohibiting direct-to-consumer online sales, and a forthcoming state registry that will limit which products can be sold. This guide will detail these laws and what they mean for you.

Nebraska’s approach to vaping is built on a foundation of preventing youth access, though a notable discrepancy exists between state and federal age laws.

Defining “Electronic Nicotine Delivery System”

Nebraska law defines an “electronic nicotine delivery system” as any product containing nicotine or other substances that uses a heating element or electronic means to deliver vapor for inhalation. This includes e-cigarettes, vape pens, and similar devices, along with their components and liquids.

The Age Restriction Conflict: Federal 21 vs. State 18

One of the most important aspects of Nebraska’s vaping laws is the minimum legal sales age. Federal law, under the Tobacco 21 Act, sets the minimum age to purchase all tobacco and vapor products at 21 nationwide. Retailers in Nebraska must follow this stricter federal standard to avoid federal penalties.

However, Nebraska is one of the few states that has not updated its own statutes to match. As such, state laws like Nebraska Revised Statute § 28-1419 still reference a minimum age of 18. This creates potential confusion, but the practical reality is that 21 is the legally enforceable age for purchasing vape products. Federal guidelines also require retailers to check a valid photo ID for anyone appearing under the age of 30.

For individuals under 21, using or possessing vaping products is a Class V misdemeanor under Nebraska Revised Statute § 28-1418. However, the law provides an unusual exception: a minor may avoid prosecution if they provide evidence leading to the conviction of the person who illegally sold them the product.

Where Vaping is Prohibited in Nebraska

Where Vaping is Prohibited in Nebraska

Nebraska has taken a firm stance on protecting the public from secondhand aerosol exposure through its Clean Indoor Air Act.

1

The Nebraska Clean Indoor Air Act and Vaping

The Nebraska Clean Indoor Air Act was expanded, effective November 14, 2020, to prohibit vaping in most enclosed indoor spaces where traditional smoking is also banned. This means vaping is prohibited in a wide range of locations, including:

  • Restaurants, bars, and keno establishments
  • Workplaces, retail stores, and malls
  • Public buildings, including libraries and courthouses
  • Healthcare facilities and schools
  • Public transportation
2

Exemptions to the Indoor Vaping Ban

The Clean Indoor Air Act provides a few limited exemptions where vaping may be permitted:

  • Electronic smoking device retail outlets (vape shops): These specialized stores are exempt, provided they meet specific criteria, including prohibiting entry to anyone under 21.
  • Tobacco retail outlets and cigar shops as defined in state statutes.
  • Designated hotel rooms (up to 20% of rooms in a hotel).

Some local municipalities, like Omaha and Lincoln, have implemented their own, sometimes stricter, vaping regulations, so it’s always important to check local ordinances.

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Selling Vaping Products in Nebraska

Retailer Licensing

All retailers selling tobacco and vapor products directly to consumers in Nebraska must obtain a retail tax license from the Nebraska Department of Revenue. While no specific fee is prescribed for the retail license itself in some sources, businesses must be properly registered for tax purposes, and wholesale licenses require a $100 application fee.

Taxation of Vaping Products

Nebraska imposes a specific state excise tax on vaping products, with a tiered structure based on the size and type of the device or consumable material7:

  • For devices with 3 milliliters (ml) or less of consumable material (e.g., many disposable vapes and pods): The tax is 5 cents per milliliter.
  • For devices with more than 3 ml of consumable material (e.g., bottled e-liquids for open systems): The tax is 10% of the wholesale price.

There have been legislative proposals (e.g., Legislative Bill 712) to significantly increase these taxes, but these have faced strong opposition from vape shop owners.

Legislative Bill 1204 (Effective 2024-2025)

The most impactful recent development in Nebraska’s vaping regulation is the passage of Legislative Bill 1204 (Provisions/portions of LB1296 amended into LB1204), signed into law on April 2, 2024. This bill introduced a host of new restrictions that are reshaping the market.

1

Manufacturer Certification and Product Registry

LB 1204 establishes a state-managed registry for all electronic nicotine delivery systems sold in Nebraska, overseen by the Department of Revenue. Key aspects include:

  • Manufacturer Certification: As of April 1, 2025, manufacturers must submit a certification to the state for each product they intend to sell, with a $75 fee per SKU.
  • Public Directory: The Department of Revenue will publish a list of all approved manufacturers and their certified products by October 1, 2025.
  • Sales Prohibition: After a 60-day grace period following the directory’s publication, it will be illegal for retailers to sell any vaping product not listed on this official state registry.

This “PMTA Registry” style law aims to ensure that products sold in Nebraska have met certain federal regulatory standards (i.e., have FDA marketing authorization or a pending application under review).

2

Ban on Online Sales and Delivery

A major provision of LB 1204, effective July 19, 2024, is a ban on the online and remote sales of vaping products directly to consumers in Nebraska. The law prohibits any person from making delivery sales of vape products via mail, internet, or telephone to consumers within the state. This requires all consumer purchases to be made in person at a licensed retail location.

3

Marketing and Product Design Restrictions

LB 1204 also introduced strict rules on marketing and product design to curb youth appeal. Products are banned if they:

  • Depict celebrities or “cartoon-like characters.”
  • Imitate trademarks of products primarily marketed to minors (e.g., candy brands).
  • Are designed to disguise their nature as a vaping device, such as mimicking the appearance of highlighters or pens.
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ECIGATOR

Ecigator is one of the well-known vape brands spun off from FM Technology Co., Ltd, it’s an ISO-certified disposable vape manufacturer for OEMs, ODMs, and OBM since 2010. The founder team comes from top firms with more than 10 years of experience in the vaping industry and has devoted thousands of hours to providing users with a better and better experience.

Enforcement and Penalties

Nebraska employs a multi-agency approach to enforce its vaping laws, with penalties for non-compliance.

  • Enforcement Bodies: The Nebraska Department of Revenue manages the new PMTA registry and tax compliance. Local law enforcement and public health departments are often involved in enforcing age restrictions and public use bans.
  • Penalties for Retailers: Selling to minors is a Class III misdemeanor. The new registry law (LB 1204) also introduces penalties for selling unlisted products.
  • Penalties for Minors: As mentioned, using or possessing a vape under age 21 is a Class V misdemeanor.

Nebraska Attorney General Mike Hilgers has identified underage vaping as one of the top five issues reported by law enforcement across the state, signaling a strong focus on enforcement.

Conclusion:

Nebraska’s vaping laws, particularly with the full implementation of Legislative Bill 1204 in 2025, mark a significant shift towards a more restrictive and controlled market. The combination of a statewide indoor vaping ban, a strict 21+ age limit, a ban on direct-to-consumer online sales, and the creation of a state-managed product registry places Nebraska among the states with more assertive vaping regulations. While the state has so far avoided a statewide flavor ban and maintains a relatively moderate tax structure, the new registry system will effectively limit product availability to those that have undergone or are undergoing federal FDA review. For retailers and consumers, this means navigating a complex new compliance landscape and a reduction in product choice. As these laws take full effect, the vaping industry and community in Nebraska will need to adapt to this new, more regulated reality.


References

  1. Nebraska Revised Statute § 28-1418 (Use of tobacco products by minors; penalty)
  2. Nebraska Revised Statute § 71-5730 (Clean Indoor Air Act – Exemptions)
  3. Nebraska Revised Statute § 77-4008 (Tax on consumable material)
  4. Nebraska Department of Revenue – Form 1296 (Manufacturer Certification – LB 1204)
  5. Nebraska Revised Statute § 77-4011.01 (Manufacturer Certification Requirements)
Matthew Ma
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