{"data":{"id":"us-ne/neb.-rev.-stat.-77-2704.45","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-2704.45","heading":"Ingredient or component parts; exemption.","body":"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:\n(1) Property which will enter into and become an ingredient or component part of property manufactured, processed, or fabricated for ultimate sale at retail; or\n(2) A service listed in subsection (4) of section 77-2701.16 which will become an ingredient or component part of a service listed in subsection (4) of section 77-2701.16 for ultimate sale at retail.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-2704.45","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"7fa37a0ca1c208f6afe6d1153d837a66e7b559f922bdbdf477b821777a21dee5","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-2704.44","next":"us-ne/neb.-rev.-stat.-77-2704.46"},"notice":"GroundRules: Original legal text. Not legal advice."}