From the Nebraska code:

012.02D Use-based transactions are exempt because of the purchaser's intended use of the property. The consumer's use tax is due on these items if they are used in a manner other than originally intended. Included in this group are sales of:

012.02D(1) Property purchased to be resold prior to the use of such property, (Reg-1-013, Sale for Resale-Resale Certificate);

012.02D(2) Property which will be incorporated as an ingredient or component part of an item to be sold, (Reg-1-023, Component Parts-Manufacturing, Processing, and Fabrication);

012.02D(3) Fabrication labor on property that will be resold or that is an ingredient or component part of an item to be sold, (Reg-1-023, Component Parts-Manufacturing, Processing, and Fabrication);

[...]

012.02D(32) Agricultural machinery and equipment for use in commercial agriculture, (Reg-1-094, Agricultural Machinery and Equipment Refund) ;

012.02D(33) Manufacturing machinery and equipment purchased by a manufacturer for use in manufacturing; and

012.02D(34) Fine art purchased by a museum as defined in section 51-702(6).


For the most part, corn and soybeans aren't sold to the retail public anyway.   It looks like farming is treated the same as other wholesale manufacturers when it comes to sales tax.