{"data":{"id":"us-ne/neb.-rev.-stat.-77-1025","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-1025","heading":"Tourism attraction, defined.","body":"Tourism attraction means a place of interest where tourists visit, typically for the inherent or exhibited cultural value, historical significance, natural or built beauty, or amusement opportunities, such as historical places, monuments, zoos, aquaria, museums, art galleries, botanical gardens, skyscrapers, parks, forests, natural recreation areas, theme parks, ethnic enclaves, historic transportation, and landmarks.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-1025","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"bb76d731bf61735fe25cddb10776c4ac14bb6b8f6ca7e6e708cad3688dbde66f","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-1024","next":"us-ne/neb.-rev.-stat.-77-1026"},"notice":"GroundRules: Original legal text. Not legal advice."}