77-2704.72. Electric energy for motor vehicle; exemption.
51 words·~1 min read·
/ne/chapter-77/77-2704-72A 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, use, or other consumption in this state of electric energy when stored, used, or consumed by a motor vehicle and the electricity was subject to the excise tax imposed in subsection
(2)of section 66-4,105 .