Neb. Rev. Stat. §§ 77-2704.64

Current with changes through the 2024 First Special Legislative Session

Section 77-2704.64 - Repair or replacement parts for agricultural machinery and equipment used in commercial agriculture; 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 repair or replacement parts for agricultural machinery and equipment used in commercial agriculture.

Neb. Rev. Stat. §§ 77-2704.64

Laws 2014, LB 96, § 3.

Added by Laws 2014, LB 867,§ 13, eff. 4/3/2014.

Added by Laws 2014, LB 96,§ 3, eff. 10/1/2014.