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Form a Business

Base year, defined.

Neb. Rev. Stat. § 77-5705
in effect
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77-5705. Base year, defined. Except for a tier 5 project that is sequential to a tier 2 large data center project, base year means the year immediately preceding the year of application. For a tier 5 project that is sequential to a tier 2 large data center project, the base year means the last year of the tier 2 large data center project entitlement period relating to sales tax exemptions. Laws 2005, LB 312, § 27; Laws 2012, LB1118, § 4; Laws 2022, LB1150, § 7.
Source: Nebraska Legislature (nebraskalegislature.gov)URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-5705Fetched: 10/20/2026

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