{"data":{"id":"us-ne/neb.-rev.-stat.-77-2704.72","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-2704.72","heading":"Electric energy for motor vehicle; 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 electric energy when stored, used, or consumed by a motor vehicle and the electricity was subject to the excise tax imposed in subsection (2) of section 66-4,105.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-2704.72","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"b6bcea3532a78d3cafd0f4591db53b70351887950cef243cbd2d836bc9f00e94","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-2704.71","next":"us-ne/neb.-rev.-stat.-77-2705"},"notice":"GroundRules: Original legal text. Not legal advice."}