Nebraska § 77-2704.47 - Containers; exemption.
Full text of Nebraska Revised Statutes of Nebraska § 77-2704.47 — Containers; exemption., with citation guidance and answers to common questions.
§ 77-2704.47. Containers; 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:
(1) Nonreturnable containers when sold without contents to persons who place contents in the container and sell the contents together with the container;
(2) Containers when sold with contents if the sales price of the contents is not required to be included in the measure of the taxes imposed by the Nebraska Revenue Act of 1967; and
(3) Returnable containers when sold with contents in connection with a retail sale of the contents or when resold for refilling.
For purposes of this section, returnable containers means containers of a kind customarily returned by the buyer of the contents for reuse. All other containers are nonreturnable containers.
Frequently Asked Questions About Nebraska § 77-2704.47
What does Revised Statutes of Nebraska § 77-2704.47 cover?
Section 77-2704.47 ("Containers; 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 § 77-2704.47?
A common citation format is "Revised Statutes of Nebraska § 77-2704.47" (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 § 77-2704.47 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.