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2009 Nebraska Code
Chapter 77 REVENUE AND TAXATION
77-2704.59 Medical records; exemption.

77-2704.59. Medical records; exemption.

Sales and use taxes shall not be imposed on the gross receipts from the sale, use, or other consumption in this state of copies of medical records provided to the patient or a person holding such patient's power of attorney for health care.

Source
    Laws 2008, LB916, ยง 23.
    Operative Date: October 1, 2008



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