@omahablue --
I can't do any more other than give you the wording of the applicable Nebraska law. If you're unsure if the law applies to you, then you may want to contact the Nebraska Dept. of Revenue for guidance. Here's a link with their contact information:
https://revenue.nebraska.gov/about/contact-us
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
