Nebraska Statutes
§ 77-2704.71 — Diapers; exemption
Nebraska § 77-2704.71
JurisdictionNebraska
Ch. 77Revenue and Taxation
This text of Nebraska § 77-2704.71 (Diapers; 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. § 77-2704.71 (2026).
Text
(1)Beginning July 1, 2027, sales and use taxes shall not be imposed on the gross receipts from the sale, storage, use, or other consumption in this state of diapers.
(2)For purposes of this section, diapers means absorbent garments worn by humans who are incapable of or have difficulty controlling their bladder or bowel movements.
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Legislative History
Source: Laws 2024, LB937, § 71.
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 § 77-2704.71, Counsel Stack Legal Research, https://law.counselstack.com/statute/ne/77-2704.71.