Nebraska Revised Statute 77-2704.48

Chapter 77 Section 2704.48

77-2704.48.

Occasional sale; 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 or services the transfer of which to the consumer constitutes an occasional sale or the transfer of which to the consumer is made by way of an occasional sale.