Ok, for some reason the Nebraska government had them on a list to make them not exempt, in order to make up for reducing property taxes, then they changed their minds about it. If this is normal then I’m not sure why they added them on the list in the first place.
And now that you point it out it seems like an obvious thing. I just don’t understand why these were ever on a special tax exempt list instead of not just falling under a bigger category.
It’s under General Business here:
https://revenue.nebraska.gov/about/information-guides/nebraska-sales-tax-exemptions