Nebraska § 77-2704.66 Currency or bullion; exemption

Nebraska Statutes

§ 77-2704.66 — Currency or bullion; exemption

Nebraska § 77-2704.66

Ch. 77Revenue and Taxation

This text of Nebraska § 77-2704.66 (Currency or bullion; 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. § 77-2704.66 (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 currency or bullion.

(2)For purposes of this section:

(a)Bullion means coins, bars, ingots, notes, leaf, foil, film, or commemorative medallions of gold, silver, platinum, or palladium, or a combination of these, for which the value depends primarily on its content and not the form; and

(b)Currency means a coin or currency made of gold, silver, or other metal or paper which is or has been used as legal tender.

Free access — add to your briefcase to read the full text and ask questions with AI

(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 currency or bullion.
(2) For purposes of this section:
(a) Bullion means coins, bars, ingots, notes, leaf, foil, film, or commemorative medallions of gold, silver, platinum, or palladium, or a combination of these, for which the value depends primarily on its content and not the form; and
(b) Currency means a coin or currency made of gold, silver, or other metal or paper which is or has been used as legal tender.