Neb. Rev. Stat. §§ 59-1508
The provisions of sections 59-1501 to 59-1518 shall not apply to sales at retail or sales at wholesale made (1) as an isolated transaction and not in the usual course of business; (2) where cigarettes are advertised, offered for sale, or sold in bona fide clearance sales for the purpose of discontinuing trade in such cigarettes and such advertising, offer to sell, or sale shall state the reason therefor and the quantity of such cigarettes advertised, offered for sale, or to be sold; (3) where cigarettes are advertised, offered for sale, or sold as imperfect or damaged, and such advertising, offer to sell or sale shall state the reason therefor and the quantity of such cigarettes advertised, offered for sale, or to be sold; (4) where cigarettes are sold upon the final liquidation of a business; or (5) where cigarettes are advertised, offered for sale, or sold by any fiduciary or other officer acting under the order or direction of any court.
Neb. Rev. Stat. §§ 59-1508