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 services rendered using a prepaid calling service or a prepaid wireless calling service.
Neb. Rev. Stat. § 77-2704.52
Prepaid calling service or prepaid wireless calling service; exemption
Laws 2003, LB 282, § 67; Laws 2009, LB165, § 9.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.