Nebraska Revised Statute 69-509
Chapter 69
69-509.
Act; exemptions.
Nothing in the Reduced Cigarette Ignition Propensity Act shall be construed to prohibit:
(1) Any person or entity from manufacturing or selling cigarettes that do not meet the requirements of section 69-503 if the cigarettes are or will be stamped for sale in another state or are packaged for sale outside the United States and that person or entity has taken reasonable steps to ensure that such cigarettes will not be sold or offered for sale to persons located in this state; or
(2) The use of cigarettes solely for the purpose of consumer testing utilizing only the quantity of cigarettes that is reasonably necessary for the assessment.