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The Nebraska Legislature is once again considering proposals to increase the cigarette excise tax, but this time for the purpose of property tax relief

(Average cigarette consumption reported on the BRFSS from 1990-1999 was consistent throughout the period, ranging from 19.4 to 20.8 cigarettes per day.) The difference between the 30 cigarettes per smoker calculated from the excise tax database and the 20 cigarettes per smoker reported to the BRFSS is likely due to a combination of underreporting by BRFSS respondents and smoking by state residents under the age of 18(1)

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