{"data":{"id":"us-ne/neb.-rev.-stat.-77-5802","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-5802","heading":"Business firm, defined.","body":"For purposes of the Nebraska Advantage Research and Development Act, business firm means any business entity, including a corporation, a fiduciary, a sole proprietorship, a partnership, a joint venture, a limited liability company, or another private entity, that is subject to sales tax under section 77-2703. Business firm does not include a political subdivision or an organization that is exempt from income taxes under section 501(a) of the Internal Revenue Code of 1986, as amended.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-5802","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"8bcc08a0bd26be08b5351878cb52be372365b4cd33d7ebe71ccc1ddea8fbceb2","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-5801.01","next":"us-ne/neb.-rev.-stat.-77-5803"},"notice":"GroundRules: Original legal text. Not legal advice."}