Nebraska Statewide Rule

Nebraska Vape Retail Licensing and Tobacco 21 Compliance

Heavy RestrictionsApplies statewide across Nebraska (2026)

Key Facts

Minimum sales age: 21 years (T21)
Sale statute: Neb. Rev. Stat. 28-1419
Tax act: 77-4001 to 77-4025
Licensee sales: Neb. Rev. Stat. 28-1425
First offense penalty: Class III misdemeanor

Last verified: September 5, 2026Source: Nebraska Legislature

Summary

Nebraska regulates electronic nicotine delivery system retailers under the Nebraska Tobacco Products Tax Act and Neb. Rev. Stat. 28-1418. Retailers must verify customers are 21 and over, comply with state taxation, and follow Department of Revenue licensing for vape products.

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.

Source: Nebraska LegislatureView official code

Full Breakdown

Neb. Rev. Stat. 28-1419 prohibits the sale of cigarettes, tobacco products, electronic nicotine delivery systems, and alternative nicotine products to anyone under 21, conforming Nebraska to federal Tobacco 21; a licensee who sells to an underage buyer violates 28-1425. Retailers may rely on a defense for accepting an apparently valid government ID. Vape and other tobacco products are taxed and licensed under the Tobacco Products Tax Act, Neb. Rev. Stat. 77-4001 to 77-4025. Cities may adopt clean-indoor-air rules consistent with the Nebraska Clean Indoor Air Act (Neb. Rev. Stat. 71-5716 to 71-5734) but cannot lower the minimum sales age. Vending sales are limited to venues barring under-21 patrons.

Violations & Penalties

Selling tobacco or vape products to a person under 21 is a Class III misdemeanor under Neb. Rev. Stat. 28-1419, with fines up to $500 for a first offense and license suspension or revocation by the Department of Revenue for repeat violators.

Frequently Asked Questions

Do Nebraska vape shops need a state license?

Yes. Retailers selling electronic nicotine delivery systems and other tobacco products must be licensed under the Nebraska Tobacco Products Tax Act, hold a valid retail license from the Department of Revenue, and remit applicable excise tax.

Can a Nebraska city set a higher vape sales age?

Local clean-indoor-air ordinances and licensing programs are allowed if consistent with state law, but the statewide minimum sales age of 21 in Neb. Rev. Stat. 28-1419 is uniform, and cities cannot lower it.

Sources

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