Nebraska Revised Statute 77-2734.13
Chapter 77 Section 2734.13
Income tax; payroll factor; how determined.
(1) The payroll factor is a fraction, the numerator of which is the total amount paid in this state during the tax period by the taxpayer for compensation and the denominator of which is the total compensation paid everywhere during the tax period.
(2) Compensation is paid in this state if:
(a) The individual's service is performed entirely within the state;
(b) The individual's service is performed both within and without the state, but the service performed without the state is incidental to the individual's service within the state; or
(c) Some of the service is performed in the state and (i) the base of operations or, if there is no base of operations, the place from which the service is directed or controlled is in this state or (ii) the base of operations or the place from which the service is directed or controlled is not in any state in which some part of the service is performed, but the individual's residence is in this state.
- Laws 1984, LB 1124, § 16.