Nebraska Statutes 53-160.01. Tax on manufacturer and wholesaler; instrumentality of armed forces of United States; resale; exemption
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No excise taxes of this state, direct or indirect, shall be imposed upon the sale, use, delivery, or storage of articles of merchandise to any instrumentality of the armed forces of the United States engaged in resale activities, except those state excise taxes which may be specifically authorized by the various acts of the Congress of the United States.
Source
- Laws 1951, c. 180, § 1, p. 683;
- Laws 1985, LB 359, § 2.
Terms Used In Nebraska Statutes 53-160.01
- Sale: means any transfer, exchange, or barter in any manner or by any means for a consideration and includes any sale made by any person, whether principal, proprietor, agent, servant, or employee. See Nebraska Statutes 53-103.33
- State: when applied to different states of the United States shall be construed to extend to and include the District of Columbia and the several territories organized by Congress. See Nebraska Statutes 49-801
- United States: shall include territories, outlying possessions, and the District of Columbia. See Nebraska Statutes 49-801