Nebraska Revised Statute 77-2704.20
Chapter 77 Section 2704.20
Purchases by licensees of the State Racing Commission; 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 purchases made by licensees of the State Racing Commission.
- Laws 1992, LB 871, § 50.