Statute 77 2704 27

77-2704.27. Railroad rolling stock; exemption.Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of, the service to, and the storage, use, or other consumption in this state of railroad rolling stock whether owned by a railroad or by any other person.Source Laws 1992, LB 871, § 51; Laws 2002, LB 1085, § 14.