Nebraska § 77-2704.65 - Historic automobile museum; exemption.
Full text of Nebraska Revised Statutes of Nebraska § 77-2704.65 — Historic automobile museum; exemption., with citation guidance and answers to common questions.
§ 77-2704.65. Historic automobile museum; exemption.
(1) 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 purchases by any historic automobile museum of items which are displayed or held for display by such historic automobile museum and which are reasonably related to the general purpose of such historic automobile museum.
(2) For purposes of this section, historic automobile museum means a museum as defined in section 51-702 that:
(a) Is used to maintain and exhibit to the public a collection of at least one hundred fifty motor vehicles; and
(b) Was open to the public an average of four or more hours per week during the previous calendar year.
(3) A museum in its first year of existence may qualify as a historic automobile museum under this section without complying with subdivision (2)(b) of this section if all other requirements of subsection (2) of this section are met.
(4) If a museum that has claimed an exemption under this section fails to qualify as a historic automobile museum, such museum shall be subject to a deficiency determination under section 77-2709 and notice of such deficiency determination may be served or mailed within the applicable period provided in subdivision (5)(c) of section 77-2709.
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 77-2704.65
What does Revised Statutes of Nebraska § 77-2704.65 cover?
Section 77-2704.65 ("Historic automobile museum; 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 § 77-2704.65?
A common citation format is "Revised Statutes of Nebraska § 77-2704.65" (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 § 77-2704.65 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.