Neb. Rev. Stat. » Chapter 77
Nebraska Revised Statutes

Neb. Rev. Stat. § 77-2704.02 (2026)

Federal or state constitution or federal statute; exemption

✓ current as of July 2026
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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 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.

Notes of Decisions
Cited in 3 cases (1 in the last 5 years), 2018–2021 · leading case: Woodmen of the World v. Nebraska Dept. of Rev., 299 Neb. 43 (Neb. 2018).
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Woodmen of the World v. Nebraska Dept. of Rev., 299 Neb. 43 (Neb. 2018). · cites it 2× “Cite as 299 Neb. 43 for religious purposes,13 private educational institutions,14 hos- pitals and health clinics,15 and certified organizations provid- ing community-based services for persons with disabilities.”
Ash Grove Cement Co. v. Nebraska Dept. of Rev., 306 Neb. 947 (Neb. 2020). “46 Lyman-Richey argued before the district court that the regu- lation is invalid because it alters the statutory definition of “manufacturing” found in § 77-2701.46. 47 On appeal, Lyman- Richey does not challenge the regulation, but argues that it meets the regulation’s…”
Big Blue Express v. Nebraska Dept. of Rev., 309 Neb. 838 (Neb. 2021). · cites it 2× “” 24 Essentially, § 77-2703(2) provides that use tax is owed if the purchase, had it occurred in Nebraska, would have been subject to sales tax under § 77-2703(1).”
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