§ 77-4011.01 — Certification required; when; application; contents; fee; issuance of certification

Nebraska § 77-4011.01

• Jurisdiction: Nebraska
• Ch. 77: Revenue and Taxation

Text

(1) Each manufacturer of electronic nicotine delivery systems that are sold at retail in this state, whether directly or through a distributor, wholesaler, retailer, or similar intermediary or intermediaries, shall be certified as provided in this section.
(2) An application for certification under this section shall be made on a form and in a manner prescribed by the Tax Commissioner. The application shall include:
(a) The name and address of the applicant or, if the applicant is a firm, partnership, limited liability company, or association, the name and address of each of its members or, if the applicant is a corporation, the name and address of each of its officers and the address of its principal place of business;
(b) The location of the principal place of business to be licensed;
(c) If applicable, a copy of the Prevent All Cigarette Trafficking (PACT) Act Registration Form (ATF Form 5070.1) as submitted by the applicant to the Bureau of Alcohol, Tobacco, Firearms and Explosives of the United States Department of Justice, and an attestation that the applicant is in compliance with, and will continue to comply with, all applicable requirements of 15 U.S.C. 375 and 376;
(d) An attestation that the applicant will comply with all applicable laws of Nebraska and of the applicant's principal place of business;
(e) For an applicant with a principal place of business outside the United States, a declaration, in a form prescribed by the Tax Commissioner, from each of its importers into the United States of any of its brands to be sold in the State of Nebraska, that the importer accepts joint and several liability with the applicant for all liability imposed in accordance with the Tobacco Products Tax Act, including any fees, costs, attorney's fees, and penalties imposed under the act;
(f) An attestation that the applicant's products fully comply with the requirements of the United States Customs and Border Protection agency, including accurate Entry Summary forms (CPB Form 7501), and that the applicant is not in violation of 18 U.S.C. 541, 542, or 545;
(g) A list of each type or model of electronic nicotine delivery system of the manufacturer which is sold in this state; and
(h) Such other information as the Tax Commissioner may require for the purpose of administering the Tobacco Products Tax Act.
(3) An application for a certification under this section shall be accompanied by a nonrefundable fee in an amount equal to seventy-five dollars for each type or model of electronic nicotine delivery system which is sold in this state.
(4) A manufacturer shall not cause to be sold at retail in this state any type or model of electronic nicotine delivery system not included in the application under this section without first:
(a) Filing an amended certification form in a form and manner prescribed by the Tax Commissioner; and
(b) Paying the appropriate fee under subsection (3) of this section.
(5) Upon receipt of an application in proper form and payment of the fee, the Tax Commissioner shall issue a certification to the applicant, except as provided in section 77-4013 . A certification shall not be assignable, shall be valid only for the person in whose name it is issued, and shall be continuously valid unless suspended, canceled, or revoked by the Tax Commissioner.
(6) A manufacturer who is certified under this section shall have established sufficient contact with this state for the exercise of personal jurisdiction over the manufacturer in any matter or issue arising under the Tobacco Products Tax Act.

Legislative History

Source: Laws 2024, LB1204, § 29.