Nebraska Revised Statute 28-1420

Chapter 28

28-1420.

License requisite for sale; violation; penalty.

(1) A person, partnership, limited liability company, or corporation shall not sell, keep for sale, or give away in course of trade, any cigars, tobacco, electronic nicotine delivery systems, cigarettes, or cigarette material to anyone without first obtaining a license as provided in sections 28-1421 and 28-1422.

(2) A wholesaler shall not sell or deliver any cigars, tobacco, electronic nicotine delivery systems, cigarettes, or cigarette material to any person, partnership, limited liability company, or corporation who, at the time of such sale or delivery, is not the recipient of a valid tobacco license for the current year to retail the same as provided in sections 28-1421 and 28-1422.

(3) A person, partnership, limited liability company, or corporation shall not purchase or receive, for purposes of resale, any cigars, tobacco, electronic nicotine delivery systems, cigarettes, or cigarette material if such person, partnership, limited liability company, or corporation is not the recipient of a valid tobacco license under sections 28-1421 and 28-1422 to retail such tobacco products at the time the same are purchased or received.

(4) A wholesaler or retailer shall not purchase or receive, for purposes of resale, any cigars, tobacco, electronic nicotine delivery systems, cigarettes, or cigarette material if the manufacturer of such products does not hold any license or certification required by the Tobacco Products Tax Act at the time such products are purchased or received.

(5) A tobacco product manufacturer shall not sell or deliver any cigars, tobacco, electronic nicotine delivery systems, cigarettes, or cigarette material to any wholesaler or retailer who, at the time of such sale or delivery, is not the recipient of a valid tobacco license under sections 28-1421 and 28-1422 for the current year to sell such products at wholesale or retail.

(6) A person found guilty of violating this section is guilty of a Class III misdemeanor for each offense.

Source

Cross References

  • Tobacco Products Tax Act, see section 77-4001.