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

Neb. Rev. Stat. § 86-121 (2026)

Telecommunications service, defined

✓ current as of July 2026
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Telecommunications service means the offering of telecommunications for a fee.

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× “3 Windstream also argues that only “telecommunications service,” as defined by the Nebraska Telecommunications Regulation Act, Neb.Rev.Stat. § 86-121 (“the offering of telecommunications for a fee”), is subject to being assessed occupation tax by the City, and it seeks…”
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