77-2704.23 Semen and insemination services; exemption.
77-2704.23. Semen and insemination services; 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 sales and purchases of semen and insemination services for use in ranching or farming or for commercial or industrial uses. SourceLaws 1992, LB 871, § 42; Laws 2003, LB 759, § 15.