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

Neb. Rev. Stat. § 77-2704.22 (2026)

Manufacturing machinery and equipment and related services; exemption

✓ current as of July 2026
Find cases: SyfertCases citing this section NE-LEGnebraskalegislature.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

(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.

Notes of Decisions
Cited in 3 cases, 2009–2020 · leading case: Kerford Limestone Co. v. Nebraska Dept. of Rev., 287 Neb. 653 (Neb. 2014).
Sort: Relevance Newest Treatment
Kerford Limestone Co. v. Nebraska Dept. of Rev., 287 Neb. 653 (Neb. 2014). · cites it 4× “Kerford purchased a motor grader for use in its manufacturing business and claimed an exemption from sales and use tax on the purchase under Neb. Rev. Stat. § 77-2704.22 (Reissue 2009).”
Ash Grove Cement Co. v. Nebraska Dept. of Rev., 306 Neb. 947 (Neb. 2020). · cites it 2× “22 provides: (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 manu- facturing machinery and equipment. (2) Sales and use taxes shall not be imposed on the gross…”
Concrete Indus., Inc. v. Ne Dept. of Revenue, 766 N.W.2d 103 (Neb. 2009). · cites it 5× “22(1); *107 (2) The Department could appropriately rely upon revenue rulings 1-05-1 and 1-06-6 without violating the Administrative Procedure Act and the separation of powers principles of the Nebraska Constitution; and (3) The Department's arbitrary construction of §§…”
— Neb. Rev. Stat. § 77-2704.22(1) — 1 case
Concrete Indus., Inc. v. Ne Dept. of Revenue, 766 N.W.2d 103 (Neb. 2009). “22(1); *107 (2) The Department could appropriately rely upon revenue rulings 1-05-1 and 1-06-6 without violating the Administrative Procedure Act and the separation of powers principles of the Nebraska Constitution; and (3) The Department's arbitrary construction of §§…”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.