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Buyer-based exemption, defined.

Neb. Rev. Stat. § 77-2701.56
in effect
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77-2701.56. Buyer-based exemption, defined. 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. Laws 2023, LB727, § 62.
Source: Nebraska Legislature (nebraskalegislature.gov)URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-2701.56Fetched: 10/20/2026

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