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Code · Nebraska · Chapter 77 — Revenue and Taxation

77-1008. Destination dining, defined.

67 words·~1 min read·/ne/chapter-77/77-1008

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Destination dining means a real estate development primarily selling and serving prepared food and beverage to the public in a setting with sit-down dining. In addition, the development must offer a unique food or experience concept not found in this state within
(1)the same metropolitan statistical area as determined by the United States Office of Management and Budget and
(2)a fifty-mile radius of the development.
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