Neb. Rev. Stat. § 81-1560.03

Any person engaged in business as both a manufacturer and a retailer or as both a wholesaler and a retailer shall pay the fee either under section 81-1559 or 81-1560.01 , whichever is greater. No person shall be required to pay a fee more than once on the same item or product under the Nebraska Litter Reduction and Recycling Act.