2012 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-2704.25 - Sales by school organizations; 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 property sold by parent-booster clubs, parent-teacher associations, parent-teacher-student associations, or school-operated stores approved by an elementary or secondary school, public or private, if the proceeds from such sale are used to support school activities or the school itself.
- Laws 1992, LB 871, § 45;
Laws 1993, LB 345, § 46;
Laws 2005, LB 216, § 7.
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