ONE HUNDRED NINTH LEGISLATURE - FIRST SESSION - 2025
COMMITTEE STATEMENT
LB712
Hearing Date: Friday February 28, 2025
Committee On: Revenue
Introducer: Hughes
One Liner: Change the tax on sales of electronic nicotine delivery systems
Roll Call Vote - Final Committee Action:
Advanced to General File
Vote Results:
Aye: 7 Senators von Gillern, Bostar, Ibach, Jacobson, Kauth, Murman,
Sorrentino
Nay:
Absent:
Present Not Voting:1 Senator Dungan
Testimony:
Proponents: Representing:
Senator Jana Hughes Opening Presenter
Opponents: Representing:
Chris Peterson AMV Holdings, LLC
Sarah Linden Generation V
Stacy Alexander E-Titan LLC
Nicole Fox Platte Institute
Tim Keigher Nebraska Petroleum Marketers and Convenience
Store Association, Nebraska Grocery Industry
Association
Neutral: Representing:
* ADA Accommodation Written Testimony
Summary of purpose and/or changes:
LB 712 seeks to streamline the taxing scheme for electronic nicotine delivery systems. Currently, there are two
different schemes based on the amount of consumable material. This bill would strike both schemes, treating all
electronic nicotine delivery systems the same.
LB 712 amends section 77-4008 to strike language regarding the tax on electronic nicotine delivery systems with
either three milliliters or less of consumable material or more than three milliliters of consumable material, and
increase the tax on all electronic nicotine delivery systems to forty percent (40%) of the applicable price.
Committee Statement: LB712
Revenue Committee
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R. Brad von Gillern, Chairperson
Committee Statement: LB712
Revenue Committee
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