Nebraska § 77-2704.25 - Sales by school organizations; exemption.

Full text of Nebraska Revised Statutes of Nebraska § 77-2704.25 — Sales by school organizations; exemption., with citation guidance and answers to common questions.

§ 77-2704.25. Sales by school organizations; 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 property sold by parent-booster clubs, parent-teacher associations, parent-teacher-student associations, or school-operated stores approved by an elementary or secondary school, public or private, if the proceeds from such sale are used to support school activities or the school itself.

Source: official Nebraska text · Last verified 2026-08-27

Frequently Asked Questions About Nebraska § 77-2704.25

What does Revised Statutes of Nebraska § 77-2704.25 cover?

Section 77-2704.25 ("Sales by school organizations; exemption.") is part of the Revised Statutes of Nebraska, the codified statutory law of Nebraska. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Nebraska § 77-2704.25?

A common citation format is "Revised Statutes of Nebraska § 77-2704.25" (Nebraska). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Nebraska law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nebraska official source linked on this page or consult a licensed Nebraska attorney.

How does Nebraska § 77-2704.25 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nebraska can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Nebraska.