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 sales and purchases of semen and insemination services for use in ranching or farming or for commercial or industrial uses.
Neb. Rev. Stat. § 77-2704.23
Semen and insemination services; exemption
Laws 1992, LB 871, § 42; Laws 2003, LB 759, § 15.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.