Neb. Rev. Stat. » Chapter 86
Nebraska Revised Statutes

Neb. Rev. Stat. § 86-105 (2026)

Basic local exchange service, defined

✓ current as of July 2026
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Basic local exchange service means the access and transmission of two-way switched voice communications within a local exchange area.

Notes of Decisions
Cited in 1 case, 2011–2011 · leading case: City of Lincoln, Neb. v. Windstream Nebraska, Inc., 800 F. Supp. 2d 1030 (D. Neb. 2011).
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City of Lincoln, Neb. v. Windstream Nebraska, Inc., 800 F. Supp. 2d 1030 (D. Neb. 2011). · cites it 2× “(c)Telecommunication services which are subject to this occupation tax includes but shall not be limited to: (1) Basic local exchange services as defined in Neb.Rev.Stat. § 86-105; (2) Inter-exchange services as defined in Neb.”
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