Neb. Rev. Stat. § 53-103.08

Cigar shop means an establishment operated by a holder of a Class C liquor license which: (1) Does not sell food; (2) In addition to selling alcohol, annually receives ten percent or more of its gross revenue from the sale of cigars, other tobacco products, and tobacco-related products, except from the sale of cigarettes as defined in section 69-2702 . A cigar shop shall not discount alcohol if sold in combination with cigars or other tobacco products and tobacco-related products; (3) Has a walk-in humidor on the premises; and (4) Does not permit the smoking of cigarettes.