Consumable material means any liquid solution or other material containing nicotine or a nicotine analogue that is depleted as an electronic nicotine delivery system is used.
Neb. Rev. Stat. § 77-4003.01, under REVENUE AND TAXATION.
Neb. Rev. Stat. § 77-4003.01
Consumable material means any liquid solution or other material containing nicotine or a nicotine analogue that is depleted as an electronic nicotine delivery system is used.