Nebraska Revised Statute 77-2704.38
77-2704.38. State lottery tickets; exemption.
Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of lottery tickets purchased pursuant to the State Lottery Act.
Laws 1993, LB 138, § 70.
State Lottery Act, see section 9-801.