77-2704.27. Railroad rolling stock; exemption.
46 words·~1 min read·
/ne/chapter-77/77-2704-27A 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, the service to, and the storage, use, or other consumption in this state of railroad rolling stock whether owned by a railroad or by any other person.