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- Neb. Rev. Stat. § 77-2701.51 · Digital audiovisual works, defined.
- Neb. Rev. Stat. § 77-2701.52 · Digital books, defined.
- Neb. Rev. Stat. § 77-2701.53 · Digital code, defined.
- Neb. Rev. Stat. § 77-2701.54 · Repealed. Laws 2026, LB901, § 43.
- Neb. Rev. Stat. § 77-2701.55 · Admission, defined.
- Neb. Rev. Stat. § 77-2701.56 · Buyer-based exemption, defined.
- Neb. Rev. Stat. § 77-2702 · Repealed. Laws 1992, LB 871, § 65.
- Neb. Rev. Stat. § 77-2702.01 · Repealed. Laws 1992, LB 871, § 65.
- Neb. Rev. Stat. § 77-2702.02 · Repealed. Laws 1992, LB 871, § 65.
- Neb. Rev. Stat. § 77-2702.03 · Transferred to section 77-2701.04.
- Neb. Rev. Stat. § 77-2702.04 · Transferred to section 77-2701.07.
- Neb. Rev. Stat. § 77-2702.05 · Transferred to section 77-2701.10.
- Neb. Rev. Stat. § 77-2702.06 · Transferred to section 77-2701.13.
- Neb. Rev. Stat. § 77-2702.07 · Transferred to section 77-2701.16.
- Neb. Rev. Stat. § 77-2702.08 · Transferred to section 77-2701.17.
- Neb. Rev. Stat. § 77-2702.09 · Transferred to section 77-2701.24.
- Neb. Rev. Stat. § 77-2702.10 · Transferred to section 77-2701.25.
- Neb. Rev. Stat. § 77-2702.11 · Transferred to section 77-2701.28.
- Neb. Rev. Stat. § 77-2702.12 · Repealed. Laws 2003, LB 282, § 87.
- Neb. Rev. Stat. § 77-2702.13 · Repealed. Laws 2003, LB 282, § 87.
- Neb. Rev. Stat. § 77-2702.14 · Transferred to section 77-2701.32.
- Neb. Rev. Stat. § 77-2702.15 · Transferred to section 77-2701.33.
- Neb. Rev. Stat. § 77-2702.16 · Transferred to section 77-2701.34.
- Neb. Rev. Stat. § 77-2702.17 · Repealed. Laws 2003, LB 282, § 87.
- Neb. Rev. Stat. § 77-2702.18 · Transferred to section 77-2701.36.
- Neb. Rev. Stat. § 77-2702.19 · Transferred to section 77-2701.37.
- Neb. Rev. Stat. § 77-2702.20 · Transferred to section 77-2701.39.
- Neb. Rev. Stat. § 77-2702.21 · Transferred to section 77-2701.40.
- Neb. Rev. Stat. § 77-2702.22 · Transferred to section 77-2701.41.
- Neb. Rev. Stat. § 77-2702.23 · Transferred to section 77-2701.42.
- Neb. Rev. Stat. § 77-2702.24 · Transferred to section 77-2701.06.
- Neb. Rev. Stat. § 77-2702.25 · Transferred to section 77-2701.19.
- Neb. Rev. Stat. § 77-2702.26 · Transferred to section 77-2701.27.
- Neb. Rev. Stat. § 77-2703 · Sales and use tax; rate; collection; collection fee; understatement; prohibited acts; violation; penalty; interest.
- Neb. Rev. Stat. § 77-2703.01 · General sourcing rules.
- Neb. Rev. Stat. § 77-2703.02 · Repealed. Laws 2007, LB 223, § 36.
- Neb. Rev. Stat. § 77-2703.03 · Direct mail sourcing.
- Neb. Rev. Stat. § 77-2703.04 · Telecommunications sourcing rule.
- Neb. Rev. Stat. § 77-2704 · Repealed. Laws 1992, LB 871, § 65.
- Neb. Rev. Stat. § 77-2704.01 · Repealed. Laws 1992, LB 871, § 65.
- Neb. Rev. Stat. § 77-2704.02 · Federal or state constitution or federal statute; exemption.
- Neb. Rev. Stat. § 77-2704.03 · Aircraft fuel; exemption.
- Neb. Rev. Stat. § 77-2704.04 · Minerals, oil, or gas; exemption.
- Neb. Rev. Stat. § 77-2704.05 · Motor vehicle fuels; diesel and compressed fuels; exemption.
- Neb. Rev. Stat. § 77-2704.06 · Contract entered into prior to June 1, 1967; exemption.
- Neb. Rev. Stat. § 77-2704.07 · Newspaper; exemption.
- Neb. Rev. Stat. § 77-2704.08 · Leased property; exemption.
- Neb. Rev. Stat. § 77-2704.09 · Insulin; prescription drugs; mobility enhancing equipment; medical equipment; exemptions.
- Neb. Rev. Stat. § 77-2704.10 · Prepared food and food and food ingredients; fees and admissions; exemption.
- Neb. Rev. Stat. § 77-2704.11 · Shipment outside this state; exemption.
- Neb. Rev. Stat. § 77-2704.12 · Nonprofit religious, service, educational, or medical organization; exemption; purchasing agents.
- Neb. Rev. Stat. § 77-2704.13 · Fuel, energy, or water sources; exemption.
- Neb. Rev. Stat. § 77-2704.14 · Coin-operated laundering and cleaning machines; exemption.
- Neb. Rev. Stat. § 77-2704.15 · Purchases by state, schools, or governmental units; exemption; purchasing agents.
- Neb. Rev. Stat. § 77-2704.16 · Purchases by Nebraska State Fair Board; exemption.
- Neb. Rev. Stat. § 77-2704.17 · Purchases by Nebraska Investment Finance Authority; exemption.
- Neb. Rev. Stat. § 77-2704.18 · Repealed. Laws 2006, LB 1189, § 9.
- Neb. Rev. Stat. § 77-2704.19 · Repealed. Laws 2009, LB 154, § 27.
- Neb. Rev. Stat. § 77-2704.20 · Purchases by licensees of the State Racing and Gaming Commission; exemption.
- Neb. Rev. Stat. § 77-2704.21 · Purchase of motor vehicle for disabled person; exemption.
- Neb. Rev. Stat. § 77-2704.22 · Manufacturing machinery and equipment and related services; exemption.
- Neb. Rev. Stat. § 77-2704.23 · Semen and insemination services; exemption.
- Neb. Rev. Stat. § 77-2704.24 · Food or food ingredients; exemptions.
- Neb. Rev. Stat. § 77-2704.25 · Sales by school organizations; exemption.
- Neb. Rev. Stat. § 77-2704.26 · Aircraft; exemption.
- Neb. Rev. Stat. § 77-2704.27 · Railroad rolling stock; exemption.
- Neb. Rev. Stat. § 77-2704.28 · Leases between related companies; exemption.
- Neb. Rev. Stat. § 77-2704.29 · Sales tax payment; exemption from use tax.
- Neb. Rev. Stat. § 77-2704.30 · Use tax; general exemptions.
- Neb. Rev. Stat. § 77-2704.31 · Sales or use tax paid in another state; credit given.
- Neb. Rev. Stat. § 77-2704.32 · Projects outside the United States; refund of tax.
- Neb. Rev. Stat. § 77-2704.33 · Fixed-price contract; change in sales tax rate; refund of tax; failure to pay tax; penalty.
- Neb. Rev. Stat. § 77-2704.34 · Tax included in sale price; authorized.
- Neb. Rev. Stat. § 77-2704.35 · Agents treated as vendors; joint responsibility.
- Neb. Rev. Stat. § 77-2704.36 · Agricultural machinery and equipment; net wrap, bailing wire, and twine; exemption.
- Neb. Rev. Stat. § 77-2704.37 · Repealed. Laws 2004, LB 841, § 13.
- Neb. Rev. Stat. § 77-2704.38 · State lottery tickets; exemption.
- Neb. Rev. Stat. § 77-2704.39 · Copyrighted material; used for rebroadcasting; exemption.
- Neb. Rev. Stat. § 77-2704.40 · Molds, dies, and patterns; exemption.
- Neb. Rev. Stat. § 77-2704.41 · Feed, water, veterinary medicines, and agricultural chemicals; exemption.
- Neb. Rev. Stat. § 77-2704.42 · Copies of public records; exemption; exception.
- Neb. Rev. Stat. § 77-2704.43 · Industrial machinery and equipment; reciprocal exemption.
- Neb. Rev. Stat. § 77-2704.44 · Use tax; when imposed.
- Neb. Rev. Stat. § 77-2704.45 · Ingredient or component parts; exemption.
- Neb. Rev. Stat. § 77-2704.46 · Food for human consumption; agricultural components; oxygen for aquaculture; exemption.
- Neb. Rev. Stat. § 77-2704.47 · Containers; exemption.
- Neb. Rev. Stat. § 77-2704.48 · Occasional sale; exemption.
- Neb. Rev. Stat. § 77-2704.49 · Reciprocal exemption.
- Neb. Rev. Stat. § 77-2704.50 · Railroad rolling stock; common or contract carrier; exemption.
- Neb. Rev. Stat. § 77-2704.51 · Telecommunications services or dark fiber between telecommunications companies; exemption.
- Neb. Rev. Stat. § 77-2704.52 · Prepaid calling service or prepaid wireless calling service; exemption.
- Neb. Rev. Stat. § 77-2704.53 · Videotape and film rentals; satellite programming and service; exemption.
- Neb. Rev. Stat. § 77-2704.54 · Purchase by electronic benefits transfer or food coupons; exemption.
- Neb. Rev. Stat. § 77-2704.55 · Certain contractor labor; refund; procedure; Department of Revenue Contractor Enforcement Fund; created; investment.
- Neb. Rev. Stat. § 77-2704.56 · Purchase of certain property or fine art by museum; exemption.
- Neb. Rev. Stat. § 77-2704.57 · Repealed. Laws 2026, LB901, § 43.
- Neb. Rev. Stat. § 77-2704.58 · Depositions, bills of exceptions, and transcripts sold by court reporter; exemption.
- Neb. Rev. Stat. § 77-2704.59 · Medical records; exemption.
- Neb. Rev. Stat. § 77-2704.60 · Repealed. Laws 2026, LB901, § 43.
- Neb. Rev. Stat. § 77-2704.61 · Repealed. Laws 2026, LB901, § 43.