2012 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-5802 - Business firm, defined.
For purposes of the Nebraska Advantage Research and Development Act, business firm means any business entity, including a corporation, a fiduciary, a sole proprietorship, a partnership, a joint venture, a limited liability company, or another private entity, that is subject to sales tax under section 77-2703. Business firm does not include a political subdivision or an organization that is exempt from income taxes under section 501(a) of the Internal Revenue Code of 1986, as amended.
- Laws 2005, LB 312, ยง 60.
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