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Telecommunications services or dark fiber between telecommunications companies; exemption.

Neb. Rev. Stat. § 77-2704.51
in effect
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77-2704.51. Telecommunications services or dark fiber between telecommunications companies; exemption. 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: (1) Telecommunications service between telecommunications companies, including division of revenue, settlements, or carrier access charges; or (2) Dark fiber as defined in section 86-574 between telecommunications companies. Laws 2003, LB 282, § 66; Laws 2018, LB994, § 6.
Source: Nebraska Legislature (nebraskalegislature.gov)URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-2704.51Fetched: 10/20/2026

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