Nebraska has passed legislation adding revenues from the lease of dark fiber between telecommunications companies to the exempt list. Previously, only sales of telecommunications services between communications providers had been exempt. The specific exemption is important, as dark fiber is defined as optical fiber not being used for data transmission, which wasn’t considered a telecommunications service. The exemption was effective April 18, 2018.
Further details can be found in Nebraska Revised Statute 77-2704.51. Contact Todd or your trusted BKD advisor if you have questions.