Section 85-1A-003 - Eligible BusinessesEligible businesses are for-profit businesses subject to Nebraska State tax, or non-profit businesses, engaged in any of the following:
003.01 The conducting of research, development, or testing for scientific, agricultural, animal husbandry, food product, or industrial purposes;003.02 The performance of data processing, telecommunication, insurance, or financial services;003.03 The assembly, fabrication, manufacture, or processing of tangible personal property;003.04 The storage, warehousing, distribution, or transportation of tangible personal property;003.05 The sale of tangible personal property if more than twenty percent of the total sales are in any combination of the following:003.05A Sales for resale (wholesale sales), or003.05B Sales of tangible personal property assembled, fabricated, manufactured, or processed by the seller, or003.05C Sales of tangible personal property used by the purchaser in any of the activities included Sections 3.01 through 3.10 of these rules and regulations.003.06 Administrative management of any activities including headquarters facilities of such activities;003.07 Software development, computer systems design, or product testing services;003.08 Guidance or surveillance systems, technology licensing, data centers, or internet web portals;003.09 Other primary industries that address the wealth-creating sectors of Nebraska's economy, as determined by the Department; or003.10 Any combination of the activities listed above.85 Neb. Admin. Code, ch. 1A, § 003
Adopted effective 10/6/2015.