Neb. Rev. Stat. §§ 77-2704.23
Current with changes through the 2024 First Special Legislative Session
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 sales and purchases of semen and insemination services for use in ranching or farming or for commercial or industrial uses.
Neb. Rev. Stat. §§ 77-2704.23