77-2704.06. Contract entered into prior to June 1, 1967; 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 property used for the performance of a written contract entered into prior to June 1, 1967.

Source:Laws 1992, LB 871, § 30; Laws 1993, LB 345, § 36.