{"data":{"id":"us-ne/neb.-rev.-stat.-77-2704.59","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-2704.59","heading":"Medical records; exemption.","body":"Sales and use taxes shall not be imposed on the gross receipts from the sale, use, or other consumption in this state of copies of medical records provided to the patient or a person holding such patient's power of attorney for health care.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-2704.59","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"a6b68f25ab461cd418d061798c80260f3d05ef80a5a11c545f7e3a831e60d0d1","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-2704.58","next":"us-ne/neb.-rev.-stat.-77-2704.60"},"notice":"GroundRules: Original legal text. Not legal advice."}