77-2704.36 Agricultural machinery and equipment; exemption. - Nebraska Statutes

77-2704.36. Agricultural machinery and equipment; exemption.Sales and use tax shall not be imposed on the gross receipts from the sale, lease, or rental of depreciable agricultural machinery and equipment purchased, leased, or rented on or after January 1, 1993, for use in commercial agriculture. SourceLaws 1992, Fourth Spec. Sess., LB 1, § 24; Laws 2004, LB 1017, § 17.