Neb. Rev. Stat. § 77-4004.02

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.