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Code · Nebraska · Chapter 77 — Revenue and Taxation

77-4004.02. Remote retail sale of covered tobacco products, defined.

113 words·~1 min read·/ne/chapter-77/77-4004-02

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Remote retail sale of covered tobacco products means an order for the sale of a covered tobacco product in which:
(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;
(2)The retailer is not in the physical presence of the consumer when the request for the sale is made; and
(3)The retailer:
(a)Delivers the covered tobacco product to the consumer by common carrier, private delivery service, or other method of remote delivery; or
(b)Is not in the physical presence of the consumer when the consumer obtains possession of the covered tobacco product.
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