Nebraska Revised Statute 77-2704.36
Sales and use tax shall not be imposed on the gross receipts from the sale, lease, or rental of depreciable agricultural machinery and equipment purchased, leased, or rented on or after January 1, 1993, for use in commercial agriculture. For purposes of this section, agricultural machinery and equipment excludes any current tractor model as defined in section 2-2701.01 not permitted for sale in Nebraska pursuant to sections 2-2701 to 2-2711.
Laws 1992, Fourth Spec. Sess., LB 1, § 24;
Laws 2004, LB 1017, § 17;
Laws 2012, LB907, § 6.