Neb. Rev. Stat. §§ 77-6512
Current with changes through the 2024 First Special Legislative Session
Qualified business means any business if the majority of the business activities conducted throughout Nebraska by such business meet the requirements for a qualified location as defined in subsection (1) or (2) of section 77-6818. For purposes of this section, the majority of business activities conducted shall be determined based on the number of equivalent employees working in the respective business activities.
Neb. Rev. Stat. §§ 77-6512