Nebraska Revised Statute 77-2704.45
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:
(1) Property which will enter into and become an ingredient or component part of property manufactured, processed, or fabricated for ultimate sale at retail; or
Laws 2003, LB 282, § 60;
Laws 2003, LB 759, § 19;
Laws 2008, LB916, § 19.