Electric energy for motor vehicle; exemption

Official source

Sales and use taxes shall not be imposed on the gross receipts from the sale, use, or other consumption in this state of electric energy when stored, used, or consumed by a motor vehicle and the electricity was subject to the excise tax imposed in subsection (2) of section 66-4,105 .

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Electric energy for motor vehicle; exemption

Official source

Sales and use taxes shall not be imposed on the gross receipts from the sale, use, or other consumption in this state of electric energy when stored, used, or consumed by a motor vehicle and the electricity was subject to the excise tax imposed in subsection (2) of section 66-4,105 .