Nebraska Revised Statute 77-2704.60
77-2704.60. Mineral oil applied to grain as dust suppressant; 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 mineral oil to be applied to grain as a dust suppressant.
Laws 2009, LB9, § 1.
Operative Date: October 1, 2009