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 purchases made by licensees of the State Racing and Gaming Commission.
Neb. Rev. Stat. § 77-2704.20
Purchases by licensees of the State Racing and Gaming Commission; exemption
Applied in 1 court decision — leading case State ex rel. McNally v. Evnen (2020)
Most recently applied in State ex rel. McNally v. Evnen (September 2020)
Laws 1992, LB 871, § 50; Initiative Law 2020, No. 430, § 11; Laws 2021, LB561, § 48.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.