Neb. Rev. Stat. § 86-905: Prepaid wireless surcharge; no imposition for other tax, fee, surcharge, or other charge.

The prepaid wireless surcharge shall be the only funding obligation imposed with respect to prepaid wireless telecommunications service for 911 service, telecommunications relay service, and universal service in this state, and no tax, fee, surcharge, or other charge shall be imposed by this state, any political subdivision of this state, or any intergovernmental agency, for purposes of funding 911 service, telecommunications relay service, or universal service, upon any provider, seller, or consumer with respect to the sale, purchase, use, or provision of prepaid wireless telecommunications service.