In theory 0%. The battery isn't actually dead then, but the nook will refuse to operate until charged at that point to save enough battery power to save everything to storage and do an orderly shut down. In reality there is probably enough juice to operate the thing anywhere from a few minutes to maybe even an hour or so...but the voltage has dropped enough that it could potentially "drop out" at "anytime" so the BN programmers set it up to power off once a set battery voltage is read out to prevent lossing data.
You'll know because you'll get a "Nook must be plugged in and charged for 15 minutes before powering on" screen. As I have found with mine (hopefully it is fixed now) once I got below 50% charge I'd periodically get this screen, but it would allow me to reboot the device and work for anywhere from an hour or two to a day or two or normal use before it would force power off and give me the "please charge" screen. Did that for a week before the battery was actually dead and wouldn't reboot.
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