---
type: "Bill"
title: "Require licensure of persons engaged in remote sales of covered tobacco products under the Tobacco Products Tax Act and provide for taxation of such sales"
description: "Require licensure of persons engaged in remote sales of covered tobacco products under the Tobacco Products Tax Act and provide for taxation of such sales"
jurisdiction: "us/states/ne"
legislature: "Nebraska Legislature"
session: "109"
identifier: "LB 212"
citation: "Nebraska LB 212 (109)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Wordekemper"]
version_count: 6
action_count: 20
vote_count: 4
first_action: "2025-01-14"
last_action: "2026-02-10"
source: "openstates"
source_identifier: "ocd-bill/3223adb0-cb90-4e61-a5b5-07f4cc3ea5eb"
source_url: "https://nebraskalegislature.gov/bills/search_by_date.php?SessionDay=2025"
source_hash: "d0fad8732355d02b95adc7c90de7713ae7abbaf8679dec9b31cf13bf809b3be8"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ne"]
---

# Nebraska LB 212 (109) — Require licensure of persons engaged in remote sales of covered tobacco products under the Tobacco Products Tax Act and provide for taxation of such sales

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB212.pdf)
2. **Enrollment and Review ER94** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/109/PDF/AM/ER94.pdf)
3. **Final Reading** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB212.pdf)
4. **Revenue AM319 Wordekemper AM1720** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/109/PDF/AM/AM319.pdf)
5. **Slip Law** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB212.pdf)
6. **Wordekemper AM1720** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/109/PDF/AM/AM1720.pdf)

## Votes

- Revenue AM319 adopted — **43–0** (fail) · legislature
- Advanced to Enrollment and Review Initial — **44–0** (pass) · legislature
- Wordekemper AM1720 adopted — **41–0** (fail) · legislature
- Passed on Final Reading 49-0-0 — **49–0** (pass) · legislature

## Sponsors

- Wordekemper — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2026-02-10** Approved by Governor on February 9, 2026 `executive-signature`
- **2026-02-06** Presented to Governor on February 5, 2026 `executive-receipt`
- **2026-02-05** President/Speaker signed `passage`
- **2026-02-05** Passed on Final Reading 49-0-0 `passage`
- **2026-02-05** Dispensing of reading at large approved
- **2026-01-30** Placed on Final Reading `reading-3`
- **2026-01-27** Advanced to Enrollment and Review for Engrossment
- **2026-01-27** Enrollment and Review ER94 adopted
- **2026-01-23** Enrollment and Review ER94 filed `filing`
- **2026-01-23** Placed on Select File with ER94 `filing`
- **2026-01-14** Advanced to Enrollment and Review Initial
- **2026-01-14** Revenue AM319 adopted
- **2026-01-14** Wordekemper AM1720 adopted
- **2026-01-14** Wordekemper AM1720 to AM319 filed `filing`
- **2026-01-07** Title printed. Carryover bill
- **2025-03-10** Revenue AM319 filed `filing`
- **2025-03-10** Placed on General File with AM319 `committee-passage`
- **2025-01-23** Notice of hearing for January 31, 2025
- **2025-01-16** Referred to Revenue Committee `referral-committee`
- **2025-01-14** Date of introduction `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/3223adb0-cb90-4e61-a5b5-07f4cc3ea5eb`. Confidence: reported (aggregated from official Nebraska legislature records).