{"data":{"id":"us-ne/neb.-rev.-stat.-77-1008","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-1008","heading":"Destination dining, defined.","body":"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.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-1008","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"3add6894336b1bd5636e528d970f2b2468066d070829ca570df4518c1b83618c","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-1007","next":"us-ne/neb.-rev.-stat.-77-1009"},"notice":"GroundRules: Original legal text. Not legal advice."}