Statute 77 2704 52

77-2704.52. Prepaid calling service or prepaid wireless calling service; 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 services rendered using a prepaid calling service or a prepaid wireless calling service.Source Laws 2003, LB 282, § 67; Laws 2009, LB165, § 9.