77-2704.64. Repair or replacement parts for agricultural machinery and equipment used in commercial agriculture; exemption.
43 words·~1 min read·
/ne/chapter-77/77-2704-64A 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 repair or replacement parts for agricultural machinery and equipment used in commercial agriculture.