Telecommunications services or dark fiber between telecommunications companies; exemption.

  1. Law
  2. Nebraska Revised Statutes
  3. Revenue and Taxation
  4. Telecommunications services or dark fiber between telecommunications companies; exemption.

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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.

Source

  • Laws 2003, LB 282, § 66;
  • Laws 2018, LB994, § 6.


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