{"data":{"id":"us-ne/neb.-rev.-stat.-81-1542","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 81-1542","heading":"Manufacturer, defined.","body":"Manufacturer shall mean any person engaged in a business activity who has annual gross proceeds in this state of at least one hundred thousand dollars resulting from the sale of tangible personal property which the person has made, produced, manufactured, processed, or fabricated which is within any of the categories listed in section 81-1560.","path":["Chapter 81 - STATE ADMINISTRATIVE DEPARTMENTS"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=81-1542","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"af7bf3895564115daf0574176f01a67a2e02dee71bba7c9827e7d67c5fcef58d","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-81-1541","next":"us-ne/neb.-rev.-stat.-81-1543"},"notice":"GroundRules: Original legal text. Not legal advice."}