Statutes, codes, and regulations
Revised Statutes of Nebraska
Chapter 77 - Revenue And TaxationArticle 27 - SALES AND INCOME TAX
ACT, RATES, AND DEFINITIONS
Section 77-2701.14 - Entity-based exemption, defined

Neb. Rev. Stat. §§ 77-2701.14

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Current with changes through the 2024 First Special Legislative Session
Section 77-2701.14 - Entity-based exemption, defined

Entity-based exemption means an exemption based on who purchases the product or who sells the product. An exemption that is available to all individuals shall not be considered an entity-based exemption.

Neb. Rev. Stat. §§ 77-2701.14

Laws 2003, LB 282, § 18; Laws 2006, LB 887, § 2.