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.
Neb. Rev. Stat. § 77-2701.14
Entity-based exemption, defined
Laws 2003, LB 282, § 18; Laws 2006, LB 887, § 2.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.