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

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.