Entity-based exemption, defined.

  1. Law
  2. Nebraska Revised Statutes
  3. Revenue and Taxation
  4. Entity-based exemption, defined.

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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.

Source

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


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