{"data":{"id":"us-ne/neb.-rev.-stat.-77-2704.64","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-2704.64","heading":"Repair or replacement parts for agricultural machinery and equipment used in commercial agriculture; 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 repair or replacement parts for agricultural machinery and equipment used in commercial agriculture.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-2704.64","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"69d12521a905ff59e127a8cfd300882e2a0dc89a22620fc2f20fe7f95a298a44","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-2704.63","next":"us-ne/neb.-rev.-stat.-77-2704.65"},"notice":"GroundRules: Original legal text. Not legal advice."}