Prohibit certain sales of nitrous oxide and equipment to use nitrous oxide and provide penalties

LB 184 prohibits the sale of nitrous oxide at tobacco specialty stores and bans the sale of equipment used to consume nitrous oxide for recreational purposes. The bill directly affects tobacco specialty stores (defined as businesses earning 75%+ revenue from tobacco products) and sellers of nitrous oxide equipment. Key provisions include criminalizing these sales with penalties and harmonizing related statutes. The law targets recreational nitrous oxide use - commonly known as "whippits" - while exempting medical or non-recreational sales.