Nebraska Statutes 2-4114. Excise tax; federal government; sale; exception
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The tax levied and imposed by section 2-4111 shall not apply to the sale of dry peas and lentils to the federal government for ultimate use or consumption by the people of the United States, where the State of Nebraska is prohibited from imposing such tax by the Constitution of the United States and laws enacted pursuant thereto.
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Terms Used In Nebraska Statutes 2-4114
- 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