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: (1) Telecommunications service between telecommunications companies, including division of revenue, settlements, or carrier access charges; or (2) Dark fiber as defined in section 86-574 between telecommunications companies.
Neb. Rev. Stat. § 77-2704.51
Telecommunications services or dark fiber between telecommunications companies; exemption
Laws 2003, LB 282, § 66; Laws 2018, LB994, § 6.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.