Repair or replacement parts for agricultural machinery and equipment used in commercial agriculture; exemption.

  1. Law
  2. Nebraska Revised Statutes
  3. Revenue and Taxation
  4. Repair or replacement parts for agricultural machinery and equipment used in commercial agriculture; exemption.

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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.

Source

  • Laws 2014, LB96, § 3.


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