Neb. Rev. Stat. § 59-1521: Exemptions.

Sections 59-1519 to 59-1525 shall not apply to cigarettes allowed to be imported or brought into the United States for personal use or cigarettes sold or intended to be sold as duty-free merchandise by a duty-free sales enterprise in accordance with the provisions of 19 U.S.C. 1555(b), as such section existed on May 1, 2001.