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NEBRASKA STATUTES AND CODES

77-2701.14 Entity-based exemption, defined.

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

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