Purchases by licensees of the State Racing and Gaming Commission; exemption.

  1. Law
  2. Nebraska Revised Statutes
  3. Revenue and Taxation
  4. Purchases by licensees of the State Racing and Gaming Commission; exemption.

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77-2704.20. Purchases by licensees of the State Racing and Gaming Commission; 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 purchases made by licensees of the State Racing and Gaming Commission.

Source

  • Laws 1992, LB 871, § 50;
  • Initiative Law 2020, No. 430, § 11;
  • Laws 2021, LB561, § 48.
  • Effective Date: May 26, 2021


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