Scope
Neb. Rev. Stat. 77-2704.62, enacted as section 5 of Laws 2012, LB 1080, exempted from sales and use taxes the gross receipts from the sale, lease or rental of, and the storage, use or other consumption in Nebraska of, tangible personal property and services acquired by a person operating a data center located in Nebraska that were incorporated into other tangible personal property for subsequent use at a physical location outside the state. LB 901 (2026), section 43, repealed it effective 1 July 2026.
- Geographic scope
- Nebraska
- Jurisdiction
- State
- Authority type
- Legislature
- Issuing authority
- Nebraska Legislature
Dates
- Adopted
- 10 April 2012
- Effective
- 1 January 2013
- Scheduled expiration
- See completion condition
- Ended
- 1 July 2026
- Completion condition
- Outright repealed by LB 901 (2026), section 43, operative 1 July 2026.
- Source document
- The source page states no document date
- Last checked
- 23 September 2026 (earlier than tracker date 5 October 2026; not an automatic status change)
Summary
From 1 January 2013 Nebraska exempted from sales and use tax the property and services that a Nebraska data center operator acquired and incorporated into other property for later use outside the state. The exemption, codified as section 77-2704.62, was outright repealed by LB 901 (2026), section 43, operative 1 July 2026. It is historical and no longer in effect.
What this does not establish
- The measure text is taken from the 2012 enacting act (LB 1080, section 5); the codified section page now shows only the repeal notice, so any amendment between 2012 and 2026 could not be read from a current official copy.
- The mapping of LB 1080 section 5 to section 77-2704.62 rests on the official LB 901 Revenue Committee statement, which describes 77-2704.62 as the sales and use tax exemption for data centers.
- The stored effective day is LB 1080's operative date (1 January 2013).
- Claims or refunds for periods before the repeal were not examined.
Unresolved questions
None recorded.
Relationships
Supersession means a later instrument replaces the earlier legal effect. Repeal links identify the repeal instrument and the measure it ends. A later implementation or related letter is not treated as a replacement unless the record says so.
- Referenced by repeal instrument LB 901 (2026) repeal of the data center sales tax exemption (In effect)
- Related, not a replacement LB 901 (2026) repeal of the data center sales tax exemption (In effect)
Sources
https://nebraskalegislature.gov/FloorDocs/102/PDF/Slip/LB1080.pdf
- Nebraska Revised Statute 77-2704.62 (official statute page) Repeal notice and operative date
- Nebraska Legislative Bill 901 (2026) slip law Repeal instrument (section 43)
- Revenue Committee statement on LB 901 Identifies 77-2704.62 as the data center exemption