Neb. Rev. Stat. § 2-2314: Neb. Rev. Stat. § 2-2314

The tax, herein levied and imposed by the provisions of section 2-2311 , shall not apply to the sale of wheat to the federal government for ultimate use or consumption by the people of the United States, where the State of Nebraska is prohibited from imposing such tax by the Constitution of the United States and laws enacted pursuant thereto.