Nebraska Revised Statute 77-2704.52

Chapter 77 Section 2704.52

77-2704.52.

Prepaid calling service or prepaid wireless calling service; 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 services rendered using a prepaid calling service or a prepaid wireless calling service.