Neb. Rev. Stat. § 2-4114: Neb. Rev. Stat. § 2-4114

The tax levied and imposed by section 2-4111 shall not apply to the sale of dry peas and lentils 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.