Nebraska Code § 77-4004.02

Remote retail sale of covered tobacco products, defined.
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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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