77-2704.23. Semen and insemination services; exemption.
50 words·~1 min read·
/ne/chapter-77/77-2704-23A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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 sales and purchases of semen and insemination services for use in ranching or farming or for commercial or industrial uses.