77-4008. Tax imposed; payment.
(1)(a) A tax is hereby imposed upon the first owner of tobacco products to be sold in this state.
(b) The tax on snuff shall be forty-four cents per ounce and a proportionate tax at the like rate on all fractional parts of an ounce. Such tax shall be computed based on the net weight as listed by the manufacturer.
(c) The tax on tobacco products other than snuff shall be twenty percent of (i) the purchase price of such tobacco products paid by the first owner or (ii) the price at which a first owner who made, manufactured, or fabricated the tobacco product sells the items to others.
(d) The tax on tobacco products shall be in addition to all other taxes.
(2) Whenever any person who is licensed under section 77-4009 purchases tobacco products from another person licensed under section 77-4009, the seller shall be liable for the payment of the tax.
(3) Amounts collected pursuant to this section shall be used and distributed pursuant to section 77-4025.
Source