reglab/housing_qa huggingface dataset:
NE Code § 77-2702.10 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2702.10 - Transferred to section 77-2701.25.

77-2702.10.  Transferred to section 77-2701.25.
NE Code § 77-2702.11 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2702.11 - Transferred to section 77-2701.28.

77-2702.11.  Transferred to section 77-2701.28.
NE Code § 77-2702.14 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2702.14 - Transferred to section 77-2701.32.

77-2702.14.  Transferred to section 77-2701.32.
NE Code § 77-2702.15 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2702.15 - Transferred to section 77-2701.33.

77-2702.15.  Transferred to section 77-2701.33.
NE Code § 77-2702.16 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2702.16 - Transferred to section 77-2701.34.

77-2702.16.  Transferred to section 77-2701.34.
NE Code § 77-2702.18 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2702.18 - Transferred to section 77-2701.36.

77-2702.18.  Transferred to section 77-2701.36.
NE Code § 77-2702.19 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2702.19 - Transferred to section 77-2701.37.

77-2702.19.  Transferred to section 77-2701.37.
NE Code § 77-2702.20 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2702.20 - Transferred to section 77-2701.39.

77-2702.20.  Transferred to section 77-2701.39.
NE Code § 77-2702.21 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2702.21 - Transferred to section 77-2701.40.

77-2702.21.  Transferred to section 77-2701.40.
NE Code § 77-2702.22 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2702.22 - Transferred to section 77-2701.41.

77-2702.22.  Transferred to section 77-2701.41.
NE Code § 77-2702.23 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2702.23 - Transferred to section 77-2701.42.

77-2702.23.  Transferred to section 77-2701.42.
NE Code § 77-2702.24 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2702.24 - Transferred to section 77-2701.06.

77-2702.24.  Transferred to section 77-2701.06.
NE Code § 77-2702.25 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2702.25 - Transferred to section 77-2701.19.

77-2702.25.  Transferred to section 77-2701.19.
NE Code § 77-2702.26 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2702.26 - Transferred to section 77-2701.27.

77-2702.26.  Transferred to section 77-2701.27.
NE Code § 77-2704.02 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.02 - Federal or state constitution or federal statute; exemption.

77-2704.02.  Federal or state constitution or federal statute; exemption.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 property, the gross receipts from the sale, lease, or rental of which or the storage, use, or other consumption of which this state is prohibited from taxing under the Constitution or laws of the United States or under the Constitution of Nebraska.Source   Laws 1992, LB 871, § 26;   Laws 1993, LB 345, § 34.
NE Code § 77-2704.03 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.03 - Aircraft fuel; exemption.

77-2704.03.  Aircraft fuel; exemption.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 aircraft fuel as defined under Chapter 3, article 1.Source  Laws 1992, LB 871, § 27.
NE Code § 77-2704.04 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.04 - Minerals, oil, or gas; exemption.

77-2704.04.  Minerals, oil, or gas; exemption.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 minerals, oil, and gas as defined under Chapter 57.Source  Laws 1992, LB 871, § 28.
NE Code § 77-2704.05 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.05 - Motor vehicle fuels; diesel and compressed fuels; exemption.

77-2704.05.  Motor vehicle fuels; diesel and compressed fuels; exemption.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 motor vehicle fuels as defined, taxed, or exempted under Chapter 66, article 4, diesel fuel as taxed for use on the highways under Chapter 66, article 4, compressed fuels as taxed for use on the highways under the Compressed Fuel Tax Act, diesel and compressed fuels used to provide motive power for railroad rolling stock, and diesel and compressed fuels delivered into the fuel supply tanks of other vehicles.Source   Laws 1992, LB 871, § 29;   Laws 1993, LB 345, § 35;   Laws 1994, LB 1160, § 122;   Laws 1995, LB 182, § 66;  Laws 2004, LB 983, § 67.  Cross References  Compressed Fuel Tax Act, see section 66-697.
NE Code § 77-2704.06 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.06 - Contract entered into prior to June 1, 1967; exemption.

77-2704.06.  Contract entered into prior to June 1, 1967; exemption.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 property used for the performance of a written contract entered into prior to June 1, 1967.Source   Laws 1992, LB 871, § 30;   Laws 1993, LB 345, § 36.
NE Code § 77-2704.07 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.07 - Newspaper; exemption.

77-2704.07.  Newspaper; exemption.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 any newspaper regularly issued at average intervals not exceeding one week if such newspaper contains matters of general interest and reports of current events.Source   Laws 1992, LB 871, § 31;   Laws 1993, LB 345, § 37;  Laws 2003, LB 759, § 14.
NE Code § 77-2704.08 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.08 - Leased property; exemption.

77-2704.08.  Leased property; exemption.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 leased property sold to a lessee of that property under an agreement whereby certain rental payments are credited against the purchase price of that property, except that this exemption shall not exceed the amount for which the lessor has collected and paid tax on such rental payments.Source   Laws 1992, LB 871, § 32;   Laws 1993, LB 345, § 38.
NE Code § 77-2704.11 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.11 - Shipment outside this state; exemption.

77-2704.11.  Shipment outside this state; exemption.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 property and any associated labor, or the gross receipts from the provision of services within this state, which is shipped to a point outside this state, when the contract of sale or service is expressly or impliedly contingent upon delivery by the retailer to such point by means of facilities operated by the retailer, delivery by the retailer to a carrier for shipment to a consignee at such point, delivery by the retailer to the customer at airport facilities for immediate transport outside this state, delivery by the retailer to the United States post office for delivery outside this state, or delivery by the retailer to a customs broker or forwarding agent for shipment outside this state. Such exemption shall include the amount charged for fabrication, installation, or application of property furnished by the customer which is fabricated, installed, or applied in this state and then shipped by the retailer performing the fabrication, installation, or application to a point outside of this state. This shall also include the gross receipts from sales of property to a common or contract carrier shipped by the seller via the purchasing carrier under a bill of lading, whether the freight is paid in advance or the shipment is made freight charges collect, to a point outside this state and the property is actually transported to the out-of-state destination for use by the carrier in the conduct of its business as a common or contract carrier.Source   Laws 1992, LB 871, § 35;   Laws 1993, LB 345, § 41;  Laws 2002, LB 1085, § 12.
NE Code § 77-2704.13 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.13 - Fuel, energy, or water sources; exemption.

77-2704.13.  Fuel, energy, or water sources; exemption.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) Sales and purchases of electricity, coal, gas, fuel oil, diesel fuel, tractor fuel, propane, gasoline, coke, nuclear fuel, butane, wood as fuel, and corn as fuel when more than fifty percent of the amount purchased is for use directly in irrigation or farming;(2) Sales and purchases of such energy sources or fuels when more than fifty percent of the amount purchased is for use directly in processing, manufacturing, or refining, in the generation of electricity, in the compression of natural gas for retail sale as a vehicle fuel, or by any hospital. For purposes of this subdivision, processing includes the drying and aerating of grain in commercial agricultural facilities; and(3) Sales and purchases of water used for irrigation of agricultural lands and manufacturing purposes.Source   Laws 1992, LB 871, § 37;   Laws 1992, Fourth Spec. Sess., LB 1, § 27;   Laws 1993, LB 345, § 43;   Laws 1994, LB 977, § 4;  Laws 2003, LB 282, § 55;  Laws 2009, LB9, § 4;  Laws 2014, LB867, § 12;  Laws 2016, LB774, § 4.  Annotations  In light of Nebraska Sales and Use Tax Regulation 1-089.02A(1), 316 Neb. Admin. Code, ch. 1, section 089.02A(1) (1994), the use of electricity to store treated water awaiting distribution does not qualify for an exemption from Nebraska sales tax under this section. Metropolitan Utilities Dist. v. Balka, 252 Neb. 172, 560 N.W.2d 795 (1997). The definitions of "manufacturing" and "processing" contained in Nebraska Sales and Use Tax Regulation 1-089.02A(1), 316 Neb. Admin. Code, ch. 1, section 089.02A(1) (1994), are in conformance with this section. Metropolitan Utilities Dist. v. Balka, 252 Neb. 172, 560 N.W.2d 795 (1997). Oxygen used in a metal cutting process through an "oxyfuel" cutting torch is a gas that is exempt under section 77-2704(1)(k) (Supp. 1983) and its predecessors. Vulcraft v. Karnes, 229 Neb. 676, 428 N.W.2d 505 (1988).
NE Code § 77-2704.14 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.14 - Coin-operated laundering and cleaning machines; exemption.

77-2704.14.  Coin-operated laundering and cleaning machines; exemption.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 the use of coin-operated machines used for laundering and cleaning except the cleaning or washing of motor vehicles.Source   Laws 1992, LB 871, § 38;  Laws 2003, LB 282, § 56.
NE Code § 77-2704.16 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.16 - Purchases by Nebraska State Fair Board; exemption.

77-2704.16.  Purchases by Nebraska State Fair Board; exemption.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 purchases made by the Nebraska State Fair Board.Source   Laws 1992, LB 871, § 43;  Laws 2002, LB 1236, § 18.
NE Code § 77-2704.17 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.17 - Purchases by Nebraska Investment Finance Authority; exemption.

77-2704.17.  Purchases by Nebraska Investment Finance Authority; exemption.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 purchases made by the Nebraska Investment Finance Authority.Source  Laws 1992, LB 871, § 47. Cross References  Nebraska Investment Finance Authority, see section 58-226.
NE Code § 77-2704.20 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.20 - Purchases by licensees of the State Racing and Gaming Commission; exemption.

77-2704.20.  Purchases by licensees of the State Racing and Gaming Commission; exemption.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 purchases made by licensees of the State Racing and Gaming Commission.Source   Laws 1992, LB 871, § 50;   Initiative Law 2020, No. 430, § 11;  Laws 2021, LB561, § 48.   Effective Date: May 26, 2021
NE Code § 77-2704.21 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.21 - Purchase of motor vehicle for disabled person; exemption.

77-2704.21.  Purchase of motor vehicle for disabled person; exemption.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 the entire purchase price of a motor vehicle purchased when the maximum amount allowed by law is contributed by the United States Department of Veterans Affairs or the Department of Health and Human Services for a disabled person. If the amount contributed is less than the maximum amount, the exemption shall be based on the portion of the purchase price contributed.Source   Laws 1992, LB 871, § 40;   Laws 1996, LB 1044, § 796;  Laws 2007, LB296, § 704.
NE Code § 77-2704.22 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.22 - Manufacturing machinery and equipment and related services; exemption.

77-2704.22.  Manufacturing machinery and equipment and related services; exemption.(1) Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental and on the storage, use, or other consumption in this state of manufacturing machinery and equipment.(2) Sales and use taxes shall not be imposed on the gross receipts from the sale of installation, repair, and maintenance services performed on or with respect to manufacturing machinery and equipment.Source Laws 2005, LB 312, § 10. Annotations  Because the definition of manufacturing machinery and equipment limits an exemption from sales tax for the purchase of such machinery and equipment to items purchased by a person engaged in the business of manufacturing for use in manufacturing, a manufacturer was not entitled to obtain a refund of sales tax on building materials used in the construction of an ethanol production plant where the materials were purchased by a contractor rather than by the manufacturer. Bridgeport Ethanol v. Nebraska Dept. of Rev., 284 Neb. 291, 818 N.W.2d 600 (2012). Under section 77-2701.47 and subsection (1) of this section, the sale of manufacturing machinery and equipment includes the sale of items that are assembled to make manufacturing machinery and equipment. Concrete Indus. v. Nebraska Dept. of Rev., 277 Neb. 897, 766 N.W.2d 103 (2009).
NE Code § 77-2704.23 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.23 - Semen and insemination services; exemption.

77-2704.23.  Semen and insemination services; exemption.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 sales and purchases of semen and insemination services for use in ranching or farming or for commercial or industrial uses.Source   Laws 1992, LB 871, § 42;  Laws 2003, LB 759, § 15.
NE Code § 77-2704.25 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.25 - Sales by school organizations; exemption.

77-2704.25.  Sales by school organizations; exemption.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 property sold by parent-booster clubs, parent-teacher associations, parent-teacher-student associations, or school-operated stores approved by an elementary or secondary school, public or private, if the proceeds from such sale are used to support school activities or the school itself.Source   Laws 1992, LB 871, § 45;   Laws 1993, LB 345, § 46;  Laws 2005, LB 216, § 7.
NE Code § 77-2704.26 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.26 - Aircraft; exemption.

77-2704.26.  Aircraft; exemption.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 an aircraft delivered in this state to an individual who is a resident of another state or any other person who has a business location in another state when the aircraft is not to be registered or based in this state and it will not remain in this state more than ten days. Sales and use taxes shall not be imposed on the gross receipts from a service listed in subsection (4) of section 77-2701.16 that is rendered to an aircraft brought into this state by an individual who is a resident of another state or any other person who has a business location in another state when the aircraft is not to be registered or based in this state and it will not remain in this state more than ten days after the service is completed.Source   Laws 1992, LB 871, § 46;  Laws 2002, LB 1085, § 13;  Laws 2003, LB 282, § 58;  Laws 2003, LB 759, § 16;  Laws 2008, LB916, § 18.
NE Code § 77-2704.27 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.27 - Railroad rolling stock; exemption.

77-2704.27.  Railroad rolling stock; exemption.Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of, the service to, and the storage, use, or other consumption in this state of railroad rolling stock whether owned by a railroad or by any other person.Source   Laws 1992, LB 871, § 51;  Laws 2002, LB 1085, § 14.
NE Code § 77-2704.28 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.28 - Leases between related companies; exemption.

77-2704.28.  Leases between related companies; exemption.A lease of property from a subsidiary to the parent company, from a parent company to a subsidiary, from one subsidiary to another subsidiary of the same parent company, or between brother-sister companies shall not be subject to the sales and use tax imposed by the Nebraska Revenue Act of 1967 if such property was either originally acquired prior to June 1, 1967, or if acquired thereafter, the seller or transferor directly or indirectly has previously paid a sales or use tax thereon. Such lessor company shall have the same sales and use tax liability on the purchase of property to be leased to the lessee company as the lessee company would have paid if the lessee company had purchased the property directly.Source   Laws 1992, LB 871, § 55;   Laws 1993, LB 345, § 47.
NE Code § 77-2704.29 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.29 - Sales tax payment; exemption from use tax.

77-2704.29.  Sales tax payment; exemption from use tax.The storage, use, or other consumption in this state of property, the gross receipts from the sale, lease, or rental of which are required to be included in the measure of the sales tax and on which the sales tax has been paid, is exempted from the use tax.Source   Laws 1992, LB 871, § 52;   Laws 1993, LB 345, § 48.
NE Code § 77-2704.30 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.30 - Use tax; general exemptions.

77-2704.30.  Use tax; general exemptions.The use tax imposed in the Nebraska Revenue Act of 1967 shall not apply to:(1) The use in this state of materials and replacement parts which are acquired outside this state and which are moved into this state for use directly in the repair, installation, or application and maintenance or manufacture of motor vehicles, watercraft, railroad rolling stock, whether owned by a railroad or by any person, whether a common or contract carrier or otherwise, or aircraft engaged as common or contract carriers; and(2) The storage, use, or consumption of property which is acquired outside this state, the sale, lease, or rental or the storage, use, or consumption of which property and any associated labor would be exempt from the sales or use tax were it purchased within this state.Source   Laws 1992, LB 871, § 53;   Laws 1993, LB 345, § 49;   Laws 1994, LB 977, § 6;  Laws 2002, LB 1085, § 15.
NE Code § 77-2704.31 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.31 - Sales or use tax paid in another state; credit given.

77-2704.31.  Sales or use tax paid in another state; credit given.If any person who causes property or service to be brought into this state has already paid a tax in another state with respect to the sale or use of such property or service in an amount less than the tax imposed by sections 13-319, 13-2813, 77-2703, 77-27,142, and 77-6403, the provisions of subsection (2) of section 77-2703 shall apply, but at a rate measured by the difference only between the rate imposed by such sections and the rate by which the previous tax on the sale or use was computed. If such tax imposed and paid in such other state is equal to or more than the tax imposed by such sections, then no use tax shall be due in this state on such property if such other state, territory, or possession grants a reciprocal exclusion or exemption to similar transactions in this state.Source   Laws 1992, LB 871, § 54;   Laws 1993, LB 345, § 50;  Laws 1999, LB 34, § 2;  Laws 2001, LB 142, § 55;  Laws 2002, LB 1085, § 16;  Laws 2019, LB472, § 12.
NE Code § 77-2704.32 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.32 - Projects outside the United States; refund of tax.

77-2704.32.  Projects outside the United States; refund of tax.When a written contract exists for a construction, alteration, or improvement project outside the United States or its territories or possessions, a contractor may apply for a refund of the sales and use tax paid to the State of Nebraska on building materials actually annexed to real estate in the project outside of the United States or its territories or possessions.Source   Laws 1992, LB 871, § 56;   Laws 1993, LB 345, § 51;  Laws 2004, LB 1017, § 15.