Neb. Rev. Stat. § 77-2704.71

(1) Beginning July 1, 2027, sales and use taxes shall not be imposed on the gross receipts from the sale, storage, use, or other consumption in this state of diapers. (2) For purposes of this section, diapers means absorbent garments worn by humans who are incapable of or have difficulty controlling their bladder or bowel movements.