Neb. Rev. Stat. § 77-2704.54: Purchase by electronic benefits transfer or food coupons; exemption.

Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state from the sale or rental of food or food ingredients which are actually purchased by electronic benefits transfer or with food coupons under regulations issued by the United States Department of Agriculture.