Neb. Rev. Stat. §§ 77-2704.51

Current with changes through the 2024 First Special Legislative Session
Section 77-2704.51 - Telecommunications services or dark fiber between telecommunications companies; exemption

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

Laws 2003, LB 282, § 66; Laws 2018, LB 994, § 6.
Amended by Laws 2018, LB 994,§ 6, eff. 4/18/2018.