Nebraska Revised Statute 77-2704.65
Historic automobile museum; exemption.
(1) 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 purchases by any historic automobile museum of items which are displayed or held for display by such historic automobile museum and which are reasonably related to the general purpose of such historic automobile museum.
(2) For purposes of this section, historic automobile museum means a museum as defined in section 51-702 that:
(a) Is used to maintain and exhibit to the public a collection of at least one hundred fifty motor vehicles; and
(b) Was open to the public an average of four or more hours per week during the previous calendar year.
(3) A museum in its first year of existence may qualify as a historic automobile museum under this section without complying with subdivision (2)(b) of this section if all other requirements of subsection (2) of this section are met.
(4) If a museum that has claimed an exemption under this section fails to qualify as a historic automobile museum, such museum shall be subject to a deficiency determination under section 77-2709 and notice of such deficiency determination may be served or mailed within the applicable period provided in subdivision (5)(c) of section 77-2709.