Nebraska Statutes
§ 77-2701.37 — Storage, defined
Nebraska § 77-2701.37
JurisdictionNebraska
Ch. 77Revenue and Taxation
This text of Nebraska § 77-2701.37 (Storage, defined) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Neb. Rev. Stat. § 77-2701.37 (2026).
Text
Storage includes any retention in this state for any purposes except sale in the regular course of business or subsequent use solely outside this state of property purchased from a retailer, other than property which will enter into or become an ingredient or component part of property manufactured, processed, or fabricated for ultimate sale at retail.
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Legislative History
Source: Laws 1992, LB 871, § 20; Laws 1993, LB 345, § 28; R.S.1943, (1996), § 77-2702.19; Laws 2003, LB 282, § 41.
Annotations: City use tax was properly imposed upon property stored in the city for approximately one year before shipment to its ultimate destination within this state. Omaha P. P. Dist. v. Nebraska State Tax Commissioner, 210 Neb. 309, 314 N.W.2d 246 (1982).
Nearby Sections
15
§ 77-1001
Act, how cited§ 77-1003
Definitions, where found§ 77-1004
Tax terms, meaning§ 77-1005
Approved cost, defined§ 77-1006
Approved project, defined§ 77-1007
Cultural development, defined§ 77-1008
Destination dining, defined§ 77-101
Definitions, where found§ 77-1010
Entitlement period, defined§ 77-1011
Full-service restaurant, defined§ 77-1012
Historical redevelopment, defined§ 77-1013
Investment, defined§ 77-1014
Lodging, definedCite This Page — Counsel Stack
Bluebook (online)
Nebraska § 77-2701.37, Counsel Stack Legal Research, https://law.counselstack.com/statute/ne/77-2701.37.