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2017 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-2704.27 Railroad rolling stock; exemption.
Universal Citation: NE Code § 77-2704.27 (2017)
77-2704.27. Railroad rolling stock; exemption.
Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of, the service to, and the storage, use, or other consumption in this state of railroad rolling stock whether owned by a railroad or by any other person.
Source
- Laws 1992, LB 871, § 51;
- Laws 2002, LB 1085, § 14.
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