Nebraska Revised Statute 77-2704.04
Chapter 77 Section 2704.04
Minerals, oil, or gas; 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 minerals, oil, and gas as defined under Chapter 57.
- Laws 1992, LB 871, § 28.