Neb. Rev. Stat. § 60-1407.02: Neb. Rev. Stat. § 60-1407.02

It shall be unlawful for any person holding a Nebraska sales tax permit, except a dealer licensed pursuant to the Motor Vehicle Industry Regulation Act, to sell or offer for sale any motor vehicle, motorcycle, or trailer, not owned by such person, on the premises covered by such sales tax permit. Any person violating this section shall be guilty of a Class IV misdemeanor.