The storage, use, or other consumption in this state of property, the gross receipts from the sale, lease, or rental of which are required to be included in the measure of the sales tax and on which the sales tax has been paid, is exempted from the use tax.
Neb. Rev. Stat. § 77-2704.29
Sales tax payment; exemption from use tax
Laws 1992, LB 871, § 52; Laws 1993, LB 345, § 48.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.