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2012 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-2701.36 - Seller, defined.


NE Code § 77-2701.36 (2012) What's This?
77-2701.36. Seller, defined.

Seller includes every person engaged in the business of selling, leasing, or renting property of a kind the gross receipts from the retail sale, lease, or rental of which are required to be included in the measure of the sales tax.

Source
    Laws 1992, LB 871, § 19;
    Laws 1993, LB 345, § 27;
    R.S.1943, (1996), § 77-2702.18;
    Laws 2003, LB 282, § 40.

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