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Code · Nebraska · Chapter 77 — Revenue and Taxation

77-2704.45. Ingredient or component parts; exemption.

88 words·~1 min read·/ne/chapter-77/77-2704-45

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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)Property which will enter into and become an ingredient or component part of property manufactured, processed, or fabricated for ultimate sale at retail; or
(2)A service listed in subsection
(4)of section 77-2701.16 which will become an ingredient or component part of a service listed in subsection
(4)of section 77-2701.16 for ultimate sale at retail.
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