79-3371. Tax on privilege of selling tobacco products

A tax is hereby imposed upon the privilege of selling or dealing in tobacco products in this state by any person engaged in business as a distributor thereof, at the rate of ten percent (10%) of the wholesale sales price of such tobacco products. Such tax shall be imposed at the time the distributor (a) brings or causes to be brought into this state from without the state tobacco products for sale;  (b) makes, manufactures, or fabricates tobacco products in this state for sale in this state;  or (c) ships or transports tobacco products to retailers in this state to be sold by those retailers.