{"data":{"id":"us-ne/neb.-rev.-stat.-77-2704.51","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-2704.51","heading":"Telecommunications services or dark fiber between telecommunications companies; 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) Telecommunications service between telecommunications companies, including division of revenue, settlements, or carrier access charges; or\n(2) Dark fiber as defined in section 86-574 between telecommunications companies.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-2704.51","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"4022affe45246c69b1d0b7aad23b960bb5268d322761f20beaf119eb687b1d2f","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-2704.50","next":"us-ne/neb.-rev.-stat.-77-2704.52"},"notice":"GroundRules: Original legal text. Not legal advice."}