Neb. Rev. Stat. § 13-326

(1) All relevant provisions of the Nebraska Revenue Act of 1967, as amended, not inconsistent with sections 13-319 , 13-324 , and 13-325 , shall govern transactions, proceedings, and activities pursuant to any sales and use tax imposed by a county. (2) For the purposes of the sales and use tax imposed by a county, all retail sales, rentals, and leases, as defined and described in the Nebraska Revenue Act of 1967, are sourced as provided in sections 77-2703.01 to 77-2703.04 .