There Is a Newer Version of the Nebraska Revised Statutes
  1. 2025 Nebraska Rev. Stat.
  2. 2024 Nebraska Rev. Stat.
  3. 2023 Nebraska Rev. Stat.
  4. 2009 Nebraska Rev. Stat. (here)
  5. View All Versions
View Our Newest Version Here

2009 Nebraska Code
Chapter 77 REVENUE AND TAXATION
77-2704.36 Agricultural machinery and equipment; exemption.

77-2704.36. Agricultural machinery and equipment; exemption.

Sales and use tax shall not be imposed on the gross receipts from the sale, lease, or rental of depreciable agricultural machinery and equipment purchased, leased, or rented on or after January 1, 1993, for use in commercial agriculture.

Source
    Laws 1992, Fourth Spec. Sess., LB 1, § 24;
    Laws 2004, LB 1017, § 17.



Disclaimer: These codes may not be the most recent version. Nebraska may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.