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Code · Nebraska · Chapter 77 — Revenue and Taxation

77-6512. Qualified business, defined.

63 words·~1 min read·/ne/chapter-77/77-6512

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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.
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