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2019 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-2704.51 Telecommunications services or dark fiber between telecommunications companies; exemption.
Universal Citation: NE Code § 77-2704.51 (2019)
77-2704.51. Telecommunications services or dark fiber between telecommunications companies; 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) Telecommunications service between telecommunications companies, including division of revenue, settlements, or carrier access charges; or
(2) Dark fiber as defined in section 86-574 between telecommunications companies.
Source
- Laws 2003, LB 282, § 66;
- Laws 2018, LB994, § 6.
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