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 repair or replacement parts for agricultural machinery and equipment used in commercial agriculture.
Neb. Rev. Stat. § 77-2704.64
Repair or replacement parts for agricultural machinery and equipment used in commercial agriculture; exemption
Laws 2014, LB96, § 3.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.