Depreciable repairs or parts for agricultural machinery or equipment; refund of sales or use taxes; procedure

(1) Any purchaser of depreciable repairs or parts for agricultural machinery or equipment used in commercial agriculture may apply for a refund of all of the Nebraska sales or use taxes and all of the local option sales or use taxes paid prior to October 1, 2014, on the repairs or parts.

(2) The purchaser shall file a claim within three years after the date of purchase with the Tax Commissioner pursuant to section 77-2708 . The information provided on a tax refund claim allowed under this section may be disclosed to any other tax official of this state.