77-2704.07. Newspaper; exemption.

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 any newspaper regularly issued at average intervals not exceeding one week if such newspaper contains matters of general interest and reports of current events.

Source:Laws 1992, LB 871, § 31; Laws 1993, LB 345, § 37; Laws 2003, LB 759, § 14.