{"data":{"id":"us-ne/neb.-rev.-stat.-77-4004.02","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-4004.02","heading":"Remote retail sale of covered tobacco products, defined.","body":"Remote retail sale of covered tobacco products means an order for the sale of a covered tobacco product in which:\n(1) A consumer submits the order for the covered tobacco product by telephone or other method of voice transmission, mail, or the Internet or other online service;\n(2) The retailer is not in the physical presence of the consumer when the request for the sale is made; and\n(3) The retailer:\n(a) Delivers the covered tobacco product to the consumer by common carrier, private delivery service, or other method of remote delivery; or\n(b) Is not in the physical presence of the consumer when the consumer obtains possession of the covered tobacco product.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-4004.02","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"7c67cba9caaf01243fdc2f3a455e043eb8d67e8cefb9e06fa776a56d3a763c40","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-4004.01","next":"us-ne/neb.-rev.-stat.-77-4005"},"notice":"GroundRules: Original legal text. Not legal advice."}