2013 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-2704.45 - Ingredient or component parts; exemption.
77-2704.45. Ingredient or component parts; exemption.
Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of:
(1) Property which will enter into and become an ingredient or component part of property manufactured, processed, or fabricated for ultimate sale at retail; or
(2) A service listed in subsection (4) of section 77-2701.16 which will become an ingredient or component part of a service listed in subsection (4) of section 77-2701.16 for ultimate sale at retail.
Source
- Laws 2003, LB 282, § 60;
Laws 2003, LB 759, § 19;
Laws 2008, LB916, § 19.
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