{"data":{"id":"us-ne/neb.-rev.-stat.-77-6512","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-6512","heading":"Qualified business, defined.","body":"Qualified business means any business if the majority of the business activities conducted throughout Nebraska by such business meet the requirements for a qualified location as defined in subsection (1) or (2) of section 77-6818. For purposes of this section, the majority of business activities conducted shall be determined based on the number of equivalent employees working in the respective business activities.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-6512","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"662bf066cbdc37d6c2baa83420696f6fd42266ee2ade8f3ba6ebf9ca851da573","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-6511","next":"us-ne/neb.-rev.-stat.-77-6513"},"notice":"GroundRules: Original legal text. Not legal advice."}