{"data":{"id":"us-ne/neb.-rev.-stat.-77-2701.14","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-2701.14","heading":"Entity-based exemption, defined.","body":"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.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-2701.14","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"63985e2cb8a3aac00d221d253352bd414f5a4f58e0f380ce338897f24cbee4f9","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-2701.13","next":"us-ne/neb.-rev.-stat.-77-2701.15"},"notice":"GroundRules: Original legal text. Not legal advice."}