77-2704.39. Copyrighted material; used for rebroadcasting; exemption.
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/ne/chapter-77/77-2704-39A 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, license, or rental of or the storage, use, or other consumption in this state of personal property containing copyrighted material if the purchaser, lessee, licensee, or renter is operating under a certificate from the Federal Communications Commission and possesses such personal property for rebroadcasting to the general public, regardless of whether the property is in the form of satellite transmissions, films, records, tapes, discs, or other media.