316 Neb. Admin. Code, ch. 24, § 155Download PDFCurrent through September 17, 2024Section 316-24-155 - NEXUS155.01 Nexus means the amount or degree of activity conducted by the business entity within Nebraska that confers jurisdiction to Nebraska to tax the income of the business entity.316 Neb. Admin. Code, ch. 24, § 155Adopted effective 7/5/2020