Neb. Rev. Stat. § 2-3412

(1) The director may exempt from the provisions of section 2-3408 and subsection (2) of section 2-3410 first purchasers whose annual average weekly volume is less than twenty-five thirty-dozen cases per week whenever the administrative cost of collecting and processing the fees received from such sources exceeds the amount of income derived therefrom. (2) Eggs utilized for the production of baby chicks shall be exempt from sections 2-3401 to 2-3416 .