28-5860. Transaction privilege tax exemption
A. Payment of the motor carrier fee by a motor carrier exempts the motor carrier from transaction privilege tax or any similar tax imposed by any taxing authority in this state.
B. Except as provided in this article, any other taxing authority in this state shall not impose a transaction privilege tax or any similar tax based on the gross proceeds of sales or gross income from sales derived from any of the following:
1. A motor carrier's use on the public highways under section 42-5062, subsection A, paragraph 1.
2. Leasing a motor vehicle under section 42-5071, subsection B, paragraph 4.
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