Nebraska § 77-2704.39 Copyrighted material; used for rebroadcasting; exemption

Nebraska Statutes

§ 77-2704.39 — Copyrighted material; used for rebroadcasting; exemption

Nebraska § 77-2704.39

Ch. 77Revenue and Taxation

This text of Nebraska § 77-2704.39 (Copyrighted material; used for rebroadcasting; exemption) 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. § 77-2704.39 (2026).

Text

Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, license, or rental of or the storage, use, or other consumption in this state of personal property containing copyrighted material if the purchaser, lessee, licensee, or renter is operating under a certificate from the Federal Communications Commission and possesses such personal property for rebroadcasting to the general public, regardless of whether the property is in the form of satellite transmissions, films, records, tapes, discs, or other media.

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Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, license, or rental of or the storage, use, or other consumption in this state of personal property containing copyrighted material if the purchaser, lessee, licensee, or renter is operating under a certificate from the Federal Communications Commission and possesses such personal property for rebroadcasting to the general public, regardless of whether the property is in the form of satellite transmissions, films, records, tapes, discs, or other media.