Nebraska Revised Statute 77-2704.02
Federal or state constitution or federal statute; 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 property, the gross receipts from the sale, lease, or rental of which or the storage, use, or other consumption of which this state is prohibited from taxing under the Constitution or laws of the United States or under the Constitution of Nebraska.
- Laws 1992, LB 871, § 26;
- Laws 1993, LB 345, § 34.