2020 Nebraska Revised Statutes
Chapter 77 - Revenue and Taxation
77-6512 Qualified business, defined.

Universal Citation: NE Code § 77-6512 (2020)

77-6512. Qualified business, defined.

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.

Source

  • Laws 2020, LB1107, ยง 55.
  • Operative Date: January 1, 2021

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