Statute 77 2704 51

77-2704.51. Telecommunications services or dark fiber between telecommunications companies; 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:(1) Telecommunications service between telecommunications companies, including division of revenue, settlements, or carrier access charges; or(2) Dark fiber as defined in section 86-574 between telecommunications companies.Source Laws 2003, LB 282, § 66; Laws 2018, LB994, § 6.