Nebraska Revised Statute 77-2704.51
- Revised Statutes
- Chapter 77
- 77-2704.51
Chapter 77
77-2704.51.
Telecommunications services or dark fiber between telecommunications companies; 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:
(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.