Neb. Rev. Stat. § 81-1560.02

The fee imposed by section 81-1560.01 shall be calculated only on the gross proceeds of sales of products falling into the following categories: (1) Food for human consumption, beverages, soft drinks, carbonated water, liquor, wine, beer, and other malt beverages, unless sold by retailers solely for consumption indoors on the retailer's premises; (2) Food for pet consumption; (3) Cigarettes and other tobacco products; (4) Household paper and household paper products; (5) Cleaning agents; and (6) Kitchen supplies.