Neb. Rev. Stat. § 69-2410

No importer, manufacturer, or dealer licensed pursuant to 18 U.S.C. 923 shall sell or deliver any handgun to another person other than a licensed importer, manufacturer, dealer, or collector until he or she has: (1) Inspected a valid certificate issued to such person pursuant to sections 69-2401 , 69-2403 to 69-2408 , and 69-2409.01 ; and (2) Inspected a valid identification containing a photograph of such person which appropriately and completely identifies such person.