Considering becoming a vape vending machine host in Nebraska? Familiarize yourself with the current state laws to ensure compliance and successful operations. Here's a quick breakdown of current state regulations for vapor products, vape machines, and sales.Whether you're a retailer, entrepreneur, or operator, understanding these regulations is essential not only for compliance but also for safeguarding your investment. Below is a detailed guide that breaks down the current rules, requirements, and best practices for operating a vape vending machine in Nebraska.

1. PLACEMENT RESTRICTIONS

Per Neb. Rev. Stat. § 28-1419(3):

“No person shall sell or distribute tobacco products or electronic nicotine delivery systems by means of a vending machine or similar device unless the machine is located in an area, facility, or business that is not open to persons under 21 years of age at any time.”

Allowed locations include:

• 21+ bars
• Liquor-licensed establishments with age restrictions
• Private clubs that exclude minors
• Adult tobacco/vape retail stores

NOT ALLOWED:

• Gas stations
• Restaurants open to minors
• Malls or public venues unless 21+ at all times

You are also prohibited from offering free samples or placing machines in locations where youth access is possible even if supervised.

2. LICENSING & PERMITTING

🔹 A. Retail Cigarette/Vapor Product License

• Required for each vending machine location.
• Issued by the Nebraska Department of Revenue under Neb. Rev. Stat. § 77-4009.

To apply:

• File the Nebraska Tobacco Retailer/Vapor Product License Application (Form 20).
  • Form 20 link (PDF)
  • Mail to: Nebraska Department of Revenue, PO Box 94818, Lincoln, NE 68509-4818

License Fee:

• $15 per retail location (as of latest statutory rate under § 77-4009).

Renewal:

• Annually, expires on June 30th each year.

🔹 B. Nebraska Sales Tax Permit

Required before vending operations begin.

Apply via:

• Nebraska One-Stop Business Registration
• Alternatively, include request for sales tax number in Form 20.

This allows you to:

• Legally collect 5.5% state sales tax
• Collect any additional local option tax (up to 2%)

3. EXCISE TAX DETAILS

Under Neb. Rev. Stat. § 77-4008(1):

Vapor Products:

• 5¢ per milliliter of e-liquid or other consumable vapor material.

Nicotine Pouches:

• If they contain tobacco or are derived from nicotine, they fall under tobacco product excise tax rules, taxed at:
  • 20% of the purchase price paid by the retailer (wholesale cost basis)

Monthly Excise Tax Returns Required:

• Filed via Nebraska Department of Revenue E-File

4. REGULATORY AGENCIES

Primary Agency:

• Nebraska Department of Revenue
  • Phone: (800) 742-7474
  • Website: revenue.nebraska.gov

Enforcement Partners:

• Nebraska Attorney General’s Office
• Nebraska Liquor Control Commission (if vending occurs in licensed alcohol venues)

5. LOCAL ORDINANCES

Nebraska statutes preempt most local regulation of product content or age access rules. However:

• Zoning: Some municipalities regulate where vending machines may be placed via zoning codes (e.g., proximity to schools, churches, parks).
• Local licensing: Some cities (e.g., Omaha, Lincoln) may require separate vending or tobacco sales permits.

Always contact the City Clerk and local zoning office before placing a machine.

6. OTHER COMPLIANCE FACTORS

• Signage Requirement:
  • Display: “Sale of tobacco or vapor products to persons under 21 is prohibited by law.”
  • Required under Neb. Rev. Stat. § 28-1419(2)
• Federal Packaging Requirements (applies to both vape and nicotine pouches):
  • Must comply with 16 C.F.R. § 1700.15 (child-resistant packaging)
  • Must display nicotine warning under 21 C.F.R. § 1143.3
• Prohibited Activities:
  • No free samples (21 C.F.R. § 1140.16(d))
  • No sales to under 21
  • No vending in venues partially accessible to minors—even under supervision

Disclaimer: This page is intended for informational purposes only and should not be considered legal advice. Consult official Nebraska government resources for the most current regulations.