One Hundred Ninth Legislature - First Session - 2025 Introducer€s Statement of Intent LB712 € Chairperson: Senator R. Brad von Gillern Committee: Revenue Date of Hearing: February 28, 2025 € The following constitutes the reasons for this bill and the purposes which are sought to be accomplished thereby: LB712 replaces the current bifurcated tax structure for Electronic Nicotine Delivery Systems and replaces it with a 40% wholesale tax. € Principal Introducer:________________________________ Senator Jana Hughes - 1 -