Change the tax on sales of electronic nicotine delivery systems

This bill changes Nebraska's tax on electronic nicotine delivery systems (e-cigarettes) based on their liquid capacity. Retailers and manufacturers will pay $0.05 per milliliter for devices holding 3ml or less, or 40% of the purchase price for larger devices. The tax applies when products enter the state for sale or are sold to consumers. This modifies existing tax rules under the Tobacco Products Tax Act without altering the overall tax structure.