Nebraska Department of Revenue
The Nebraska Department of Revenue (DOR) will begin enforcement of the Kratom Consumer Protection Act, Neb. Rev. Stat. §§ 71-3801 to 71-3815 [ [link removed] ], on January 1, 2026. The Kratom Directory is available on DOR’s Kratom Information [ [link removed] ] page. DOR encourages retailers to work with their processor/distributor to avoid issues with kratom products. On October 31, 2025, the Department of Revenue published Form 230 [ [link removed] ], Kratom Product Registration and Form 230V [ [link removed] ], Kratom Product Manufacturer’s Certification pursuant to the Kratom Consumer Protection Act. The Act requires that all kratom products sold in Nebraska on or after January 1, 2026 be registered with the DOR. The list of registered kratom products and other useful information can be found on DOR’s Kratom Information [ [link removed] ] page. As of December 16, 2025, the DOR has not received any complete applications and therefore has been unable to add any kratom products to the registry. Neb. Rev. Stat. § 71-3810 [ [link removed] ] states that any processor or retailer that violates any section of the Act, including the sale on non-registry kratom products on or after January 1, 2026, shall be subject to penalty. DOR strongly encourages processors who wish to continue selling their products in the state in 2026 to file a complete application as soon as possible.
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