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Code · Nebraska · Chapter 77 — Revenue and Taxation

77-2704.51. Telecommunications services or dark fiber between telecommunications companies; exemption.

57 words·~1 min read·/ne/chapter-77/77-2704-51

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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)Telecommunications service between telecommunications companies, including division of revenue, settlements, or carrier access charges; or
(2)Dark fiber as defined in section 86-574 between telecommunications companies.
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