Nebraska § 77-4007 Tobacco products, defined

Nebraska Statutes

§ 77-4007 — Tobacco products, defined

Nebraska § 77-4007

Ch. 77Revenue and Taxation

This text of Nebraska § 77-4007 (Tobacco products, defined) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Neb. Rev. Stat. § 77-4007 (2026).

Text

(1)Tobacco products means (a) cigars, (b) cheroots, (c) stogies, (d) periques, (e) granulated, plug cut, crimp cut, ready rubbed, and other smoking tobacco, (f) snuff, (g) snuff flour, (h) cavendish, (i) plug and twist tobacco, (j) fine cut and other chewing tobacco, (k) shorts, refuse scraps, clippings, cuttings, and sweepings of tobacco, (l) other kinds and forms of tobacco, prepared in such manner as to be suitable for chewing or smoking in a pipe or otherwise or both for chewing and smoking, (m) any alternative nicotine product, and (n) electronic nicotine delivery systems.

(2)Tobacco products does not include cigarettes as defined in section 77-2601 .

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(1) Tobacco products means (a) cigars, (b) cheroots, (c) stogies, (d) periques, (e) granulated, plug cut, crimp cut, ready rubbed, and other smoking tobacco, (f) snuff, (g) snuff flour, (h) cavendish, (i) plug and twist tobacco, (j) fine cut and other chewing tobacco, (k) shorts, refuse scraps, clippings, cuttings, and sweepings of tobacco, (l) other kinds and forms of tobacco, prepared in such manner as to be suitable for chewing or smoking in a pipe or otherwise or both for chewing and smoking, (m) any alternative nicotine product, and (n) electronic nicotine delivery systems.
(2) Tobacco products does not include cigarettes as defined in section 77-2601 .