Nebraska § 77-2704.62 Data center; exemption

Nebraska Statutes

§ 77-2704.62 — Data center; exemption

Nebraska § 77-2704.62

Ch. 77Revenue and Taxation

This text of Nebraska § 77-2704.62 (Data center; 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. § 77-2704.62 (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 tangible
personal property and services acquired by a person operating a data center
located in this state that are assembled, engineered, processed, fabricated,
manufactured into, attached to, or incorporated into other tangible personal
property for the purpose of subsequent use at a physical location outside
this state. Such exemption extends to keeping, retaining, or exercising any
right or power over such tangible personal property in this state for the
purpose of subsequently transporting it outside this state for use thereafter
outside this state.

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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 tangible
personal property and services acquired by a person operating a data center
located in this state that are assembled, engineered, processed, fabricated,
manufactured into, attached to, or incorporated into other tangible personal
property for the purpose of subsequent use at a physical location outside
this state. Such exemption extends to keeping, retaining, or exercising any
right or power over such tangible personal property in this state for the
purpose of subsequently transporting it outside this state for use thereafter
outside this state.