Nebraska Statutes
§ 77-2704.61 — Biochips; exemption
Nebraska § 77-2704.61
JurisdictionNebraska
Ch. 77Revenue and Taxation
This text of Nebraska § 77-2704.61 (Biochips; 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. § 77-2704.61 (2026).
Text
(1)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 biochips
used for the purposes of conducting genotyping or the analysis of gene expression,
protein expression, genomic sequencing, or protein profiling of plants, animals,
or nonhuman laboratory research model organisms.
(2)For purposes
of this section, a biochip is a solid substrate upon or into which is incorporated
specific genetic or protein information or chemicals that are queried through
one or more chemical interactions allowing (a) an isolation of one or more
single nucleotide polymorphisms which constitute an animal or plant genotype,
(b)an expression profile which measures activity of genes or the presence
of protein
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Legislative History
Source: Laws 2012, LB830, § 3.
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Bluebook (online)
Nebraska § 77-2704.61, Counsel Stack Legal Research, https://law.counselstack.com/statute/ne/77-2704.61.