Nebraska Enacts Biochip Exemption

Wednesday, April 11th, 2012


Nebraska recently enacted new legislation providing an exemption for the sale, lease, or rental of biochips. 2012 Neb. Laws LB 830. The bill passed the Nebraska Legislature on April 5th, and Governor Dave Heineman subsequently approved it on April 10, 2012.

The bill states that sales and use tax shall not be imposed on biochips used for the purpose of "conducting genotyping or the analysis of gene expression, protein expression, genomic sequencing, or protein profiling of plants, animals, or nonhuman laboratory research model organisms." For purposes of the exemption, a "biochip" is defined as a "solid substrate upon or into which is incorporated specific genetic or protein information or chemicals that are queried through one or more chemical interactions allowing (a) an isolation of one or more single nucleotide polymorphisms which constitute an animal or plant genotype, (b) an expression profile which measures activity of genes or the presence of proteins, or (c) a detailed genomic sequence or protein profile." This exemption will become operative on July 1, 2012.

The Introducer's Statement of Intent is available here; the Legislature's Fiscal Note is available here.

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