Nebraska Statutes
§ 77-2704.51 — Telecommunications services or dark fiber between telecommunications companies; exemption
Nebraska § 77-2704.51
JurisdictionNebraska
Ch. 77Revenue and Taxation
This text of Nebraska § 77-2704.51 (Telecommunications services or dark fiber between telecommunications companies; 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. § 77-2704.51 (2026).
Text
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.
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Legislative History
Source: Laws 2003, LB 282, § 66; Laws 2018, LB994, § 6.
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 § 77-2704.51, Counsel Stack Legal Research, https://law.counselstack.com/statute/ne/77-2704.51.