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, the gross receipts from the sale, lease, or rental of which or the storage, use, or other consumption of which this state is prohibited from taxing under the Constitution or laws of the United States or under the Constitution of Nebraska.
Neb. Rev. Stat. § 77-2704.02
Federal or state constitution or federal statute; exemption
Applied in 1 court decision — leading case Woodmen of the World v. Nebraska Dept. of Rev. (2018)
Most recently applied in Woodmen of the World v. Nebraska Dept. of Rev. (February 2018)
Laws 1992, LB 871, § 26; Laws 1993, LB 345, § 34.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.