Neb. Rev. Stat. § 77-4003.03

(1) Covered tobacco product means cigars, pipe tobacco, or any other tobacco products as defined in section 77-4007 , excluding tobacco products described in subdivisions (1)(f), (1)(g), (1)(j), and (1)(n) of such section. (2) For purposes of this section, pipe tobacco means any of the tobacco products described in subdivisions (1)(d), (e), (h), and (i) of section 77-4007 .