{"data":{"id":"us-ne/neb.-rev.-stat.-77-2701.56","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-2701.56","heading":"Buyer-based exemption, defined.","body":"Buyer-based exemption means an exemption based on who purchases the product. An exemption that is available to all individuals shall not be considered a buyer-based exemption.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-2701.56","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"4e69ff6c8049ee24d52476d077d85ba7e7ad4a030082eb21decfd9a824d639f8","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-2701.55","next":"us-ne/neb.-rev.-stat.-77-2702"},"notice":"GroundRules: Original legal text. Not legal advice."}