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.
Neb. Rev. Stat. § 77-2704.27
Railroad rolling stock; exemption
Laws 1992, LB 871, § 51; Laws 2002, LB 1085, § 14.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.