US - Nebraska: Two bills have been introduced.
Legislative Bill (LB) 1299 would increase the tax rate to 20% of "(i) the purchase price of such e-cigarette paid by the first owner or (ii) the price at which the first owner who made, manufactured, or fabricated the e-cigarette sells the item to others".
LB 1296 would require the tax commissioner to create and maintain a directory that lists all e-cigarettes that are sold in the state.