81-1560.02. Litter fee; retailer; products subject to fee.
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.
Source
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