77-2704.51 Telecommunications services between telecommunications companies; exemption.
77-2704.51. Telecommunications services 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 sales of telecommunications service between telecommunications companies, including division of revenue, settlements, or carrier access charges. SourceLaws 2003, LB 282, § 66.