Neb. Rev. Stat. § 77-2704.69: Catalysts, chemicals, and materials used in the process of manufacturing ethyl alcohol; 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 of all catalysts, chemicals, and materials used in the process of manufacturing ethyl alcohol and the production of coproducts.