Neb. Rev. Stat. § 86-231: Burden of proof.

In any civil proceeding alleging a violation of the Telemarketing and Prize Promotions Act, the burden of proving an exemption from the act or an exemption from a definition in the act is upon the person claiming it. In any criminal proceeding alleging a violation of the act, the burden of producing evidence pertaining to a definition or an exemption is upon the person claiming it.