Neb. Rev. Stat. § 77-2704.51: Telecommunications services or dark fiber between telecommunications companies; exemption.

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:

(1) Telecommunications service between telecommunications companies, including division of revenue, settlements, or carrier access charges; or

(2) Dark fiber as defined in section 86-574 between telecommunications companies.