Nebraska Revised Statute 77-2704.05
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 motor vehicle fuels as defined, taxed, or exempted under Chapter 66, article 4, diesel fuel as taxed for use on the highways under Chapter 66, article 4, compressed fuels as taxed for use on the highways under the Compressed Fuel Tax Act, diesel and compressed fuels used to provide motive power for railroad rolling stock, and diesel and compressed fuels delivered into the fuel supply tanks of other vehicles.
Laws 1992, LB 871, § 29;
Laws 1993, LB 345, § 35;
Laws 1994, LB 1160, § 122;
Laws 1995, LB 182, § 66;
Laws 2004, LB 983, § 67.
Compressed Fuel Tax Act, see section 66-697.