Neb. Rev. Stat. § 59-1507: Neb. Rev. Stat. § 59-1507

When one wholesaler sells cigarettes to any other wholesaler, the former shall not be required to include in his selling price to the latter cost to the wholesaler, as provided by section 59-1505 , except that no such sale shall be made at a price less than the basic cost of cigarettes, as defined in section 59-1502 , but the latter wholesaler, upon resale to a retailer or for consumption or use, shall be deemed to be the wholesaler governed by the provisions of sections 59-1504 and 59-1505 .