Neb. Rev. Stat. § 81-1560.02: Litter fee; retailer; products subject to fee.

The fee imposed by section 81-1560.01 shall be calculated only on the gross proceeds of sales of products falling into the following categories:

(1) Food for human consumption, beverages, soft drinks, carbonated water, liquor, wine, beer, and other malt beverages, unless sold by retailers solely for consumption indoors on the retailer's premises;

(2) Food for pet consumption;

(3) Cigarettes and other tobacco products;

(4) Household paper and household paper products;

(5) Cleaning agents; and

(6) Kitchen supplies.