Does Nebraska Charge Tobacco Tax On Vape and How Much Is It?

by Smokey Cloudz on Jun 06, 2025

Nebraska charges tobacco tax on vape products, including disposable vapes, refillable systems, and online purchases. This applies to anyone buying vapor products in the state. Nebraska's vape tax laws have changed in recent years, and staying updated can help you make better buying choices.

If you use popular disposable devices like the smooth-hitting Raz DC25000, or airflow-adjustable vapes like Foger Switch Pro 30K, the following information applies to you.

What Vape Products Are Taxed In Nebraska?

Nebraska officially taxes “electronic nicotine delivery systems” under its tobacco product tax law. The law covers:

Disposable vapes
Cartridges and e-liquids
Vape pens and pod systems
Vape devices that deliver vapor from any consumable material

Even if your vape does not contain tobacco leaf material, it still falls under the vape tax. That includes high-capacity options or refillable systems with flavored juice. The tax applies regardless of the device’s size or puff count. That means even smooth long-lasting devices are taxed under this rule.

How Much Is The Vape Tax In Nebraska?

As of 2025, Nebraska charges a 5% excise tax on the wholesale price of vape products. This tax is applied before retail markup. While it may seem small, this rate can significantly affect pricing for brands that use premium hardware or large puff volumes.

For example:

A wholesale price of $10 would add $0.50 in vape tax.
That amount is included in the final retail price seen on shelves or online stores.

Many retailers also include this tax in the pricing of products like the compact Raz TN9000 or top-selling options from the user-favourite Geek Bar. This excise tax is separate from state and local sales taxes, which also apply at the time of purchase.

When Did Nebraska Start Taxing Vape Products?

Nebraska began taxing vape products in January 2023, following the passing of Legislative Bill 131. This bill added vape products to the list of items already taxed under the state’s tobacco product tax code.

The decision was based on public health concerns and aimed to treat vapes similarly to other tobacco alternatives. This law is now part of Nebraska Revised Statute 77-4008, which regulates tobacco product taxation across the state.

Are All Vape Products Affected?

Yes, Nebraska’s tax applies to all forms of vapor products. Whether you use:

They are all subject to the tax rule. No exception is made for low-puff or beginner-level devices. Even flavor-heavy models or ultra-light vapes are also included.

How Does This Affect Vape Buyers In Nebraska?

Buyers in Nebraska might notice slightly higher prices on their favorite products due to the added wholesale tax. Brands that focus on strong airflow or smart tech, such as airflow-optimized Foger Vape or feature-rich Nexa Pro, include the tax cost in their pricing strategy.

Some stores might show this cost separately, while others include it in the listed price. This can impact bulk purchases, especially for high-capacity vapes. For budget-conscious users, switching between puff count models like Raz TN9000 and high-puff Geek Bar Pulse X may help manage costs more efficiently.

Does The Vape Tax Apply To Online Orders In Nebraska?

Yes, if you are ordering online and shipping to a Nebraska address, vape taxes will still apply. Reputable online retailers follow state tax laws, and include vape tax in their pricing or at checkout.

For example, purchases of trending products or strong flavor blends will reflect Nebraska’s vape tax rules. If an out-of-state seller does not collect Nebraska tax, the buyer is still legally responsible for reporting and paying use tax.

Do Retailers In Nebraska Have To Register Or Report Vape Tax?

All vape sellers in Nebraska must register with the state’s Department of Revenue. They are required to collect the correct vape tax on wholesale purchases and report it regularly. If they do not follow these rules, they could face penalties or lose their business license. This rule applies to both physical stores and online sellers. More compliance-related insights are available through ComplyIQ and official public records.

FAQs

Does Nebraska charge tobacco tax on vape juice only or on devices too?

Nebraska charges vape tax on all vapor products, including devices, e-liquids, and disposables.

How is the vape tax calculated in Nebraska?

It is a 5% excise tax on the wholesale price, added before retail markup.

Is the vape tax in Nebraska higher than in other states?

Nebraska’s 5% rate is lower than many states like Minnesota or California, where rates can go beyond 15%.

Does the tax apply to zero-nicotine or flavored vapes?

Yes, even vapes labeled as zero-nicotine or just flavor-only products are taxed if they are used in a vape device.

When did Nebraska first add this vape tax?

The law went into effect in January 2023 under Legislative Bill 131.

Conclusion

Nebraska does charge tobacco tax on vape, and it applies to a wide range of vapor products sold or shipped within the state. Whether you use strong disposable vapes, adjustable puff models, or lightweight devices, Nebraska’s 5% excise tax affects the final price. Keeping up with local laws ensures your vape shopping is compliant and informed.