Be aware that Nebraska Regulation 22.003.01C(1) states:
"If the nonresident's service is performed without Nebraska for his or her convenience, but the service is directly related to a business, trade, or profession carried on within Nebraska and except for the nonresident's convenience, the service could have been performed within Nebraska, the compensation for such services shall be Nebraska source income."
https://revenue.nebraska.gov/about/legal-information/regulations/chapter-22-individual-income-tax
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
